Technical consultation on Plastic Packaging Tax (General) Regulations 2021

These regulations will ensure the tax operates as intended and will provide for administrative matters.

They include the legislative requirements associated with the administration of the tax, including but not limited to:

• administrative requirements relating to registration of liability for the tax
• tax returns and required content
• record keeping
• methods for weighing plastic packaging components Including units of measurement)
• maintaining, producing evidence of and calculating recycled material in plastic

They also set out the meaning of substantial modification, which determines when a plastic packaging component is finished and becomes chargeable for the tax.

This technical consultation aims to gather feedback from stakeholders on the drafting of the statutory instruments to make sure they deliver the policy correctly and effectively. We welcome views on the application of these regulations, as they relate to the technical administration of the Plastic Packaging Tax, ahead of its introduction from 1 April 202

An explanation of the content of the draft legislation is included in the draft explanatory memorandum on this page.