Packaging producer compliance journey
- 2 steps
UK Act of Parliament
2021
United Kingdom
Finance Act 2021 (Plastic Packaging Tax)
At a glance
Enforced by
What's here
12 compliance obligations, 7 practical guides across 3 topics · 11 journeys · 1 statutory instrument
Penalty landscape
3 of 12 obligations carry imprisonment (14 years). 2 carry different penalties and 7 have no criminal penalty — flagged in the list below.
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 10
- Trader 2
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
Understanding VAT from scratch
- 2 steps
Fix VAT problems
- 5 steps
Meet environmental compliance requirements
- 1 step
Manage your tax compliance
- 1 step
VAT compliance checklist
- 3 steps
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Direct — cites this Act
2 guidesSupporting — topic alignment
4 guidesMentioned in related content
1 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 749 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 110 duties
- Licensing Act 2003 2003 105 duties
- Merchant Shipping Act 1995 1995 97 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 86 duties
Traders also bound by 219 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 952 duties
- TULRCA 1992 1992 39 duties
- Companies Act 2006 2006 39 duties
- Consumer Contracts (Information, Cancellation and Additional Charges) Regulations 2013 2013 39 duties
- The Customs (Import Duty) (EU Exit) Regulations 2018 2018 33 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part 1 — Income tax, corporation tax and capital gains tax
Counteraction where arrangements are contrived etc
- Avoid artificial tax arrangements to gain capital allowances Any Person
Browse 40 other sections in this Part — procedural / definitional / commencement
Income tax charge for tax year 2021-22
Main rates of income tax for tax year 2021-22
Default and savings rates of income tax for tax year 2021-22
Starting rate limit for savings for tax year 2021-22
Basic rate limit and personal allowance for future tax years
Charge and main rate for financial years 2022 and 2023
Small profits rate chargeable on companies from 1 April 2023
Increase in the rate of diverted profits tax
Super-deductions and other temporary first-year allowances
Further provision about super-deductions etc
Reduced super-deduction
Disposal of assets where super-deduction made
Disposal of assets where SR allowance made
Extension of temporary increase in annual investment allowance
Meaning of “general decommissioning expenditure”
Extensions of plant or machinery leases for reasons related to coronavirus
Temporary extension of periods to which trade losses may be carried back
R&D tax credits for SMEs
Extension of social investment tax relief for further two years
Workers' services provided through intermediaries
Payments on termination of employment
Cash equivalent benefit of a zero-emissions van
Enterprise management incentives
Cycles and cyclist's safety equipment
Exemption for coronavirus tests
Optional remuneration arrangements: statutory parental bereavement pay
Freezing the standard lifetime allowance
Collective money purchase benefits
Construction industry scheme
Covid-19 support scheme: working households receiving tax credits
Self-employment income support scheme
Deduction where business rates etc repaid
Repeal of provisions relating to the Interest and Royalties Directive
Payments made to victims of modern slavery etc
Hybrid and other mismatches
Relief for losses etc
Corporate interest restriction: minor amendments
Northern Ireland Housing Executive
Annual exempt amount
Hold-over relief for foreign-controlled companies
Part 2 — Plastic packaging tax
Charge to plastic packaging tax
- Pay Plastic Packaging Tax on produced or imported plastic components Trader
Liability to pay plastic packaging tax
- Pay Plastic Packaging Tax on manufactured or imported components Any Person
Notification of liability and registration
- Register for Plastic Packaging Tax with HMRC Any Person
Statements for business customers
- Include Plastic Packaging Tax statements on invoices Trader
Tax representatives of non-resident taxpayers
- Fail to ensure plastic packaging tax compliance as a tax representative Any Person
Adjustment of contracts
- Adjust contracts to reflect Plastic Packaging Tax and information needs Any Person
Fraudulent evasion
14 years imprisonment- Fraudulently evade plastic packaging tax Any Person
Misstatements
14 years imprisonment- Make false statements on plastic packaging tax returns Any Person
Conduct involving evasions or misstatements
14 years imprisonment- Conduct involving evasion or misstatement of plastic packaging tax Any Person
Browse 35 other sections in this Part — procedural / definitional / commencement
Plastic packaging tax
Rate
Payment
Chargeable plastic packaging components
Meaning of “plastic packaging component”
Meaning of “plastic” and “recycled plastic”
Time of importation
Plastic packaging components intended for export
Exempt plastic packaging components
Tax credits
The register
Liability to register: producers and importers
Cancellation of registration
Correction of the register
Notices imposing secondary or joint and several liability
Measurement of weight etc
Payment, collection, recovery
Reviews and appeals
Records
Information and evidence
Security for tax
Unincorporated bodies
Service
Groups of companies
Prevention of artificial separation of business activities: directions
Prevention of artificial separation of business activities: effect of directions
Death, incapacity or insolvency of person carrying on a business: regulations
Transfer of business as a going concern: regulations
Isle of Man: import and export of chargeable plastic packaging components
Penalty for contravening relevant requirements
Criminal proceedings
Minor and consequential amendments
Interpretation
Regulations
Commencement etc
Part 3 — Other taxes
Browse 26 other sections in this Part — procedural / definitional / commencement
Rate bands etc for tax years 2021-22 to 2029-30
Temporary period for reduced rates on residential property
Increased rates for non-resident transactions
Relief from higher rate charge for certain housing co-operatives etc
Relief for certain housing co-operatives
Repayment to certain housing co-operatives: 2020-21 chargeable period
Extension of temporary 5% reduced rate for hospitality and tourism sectors
Temporary 12.5% reduced rate for hospitality and tourism sectors
Extending digital record-keeping for VAT purposes to all businesses
Distance selling: Northern Ireland
Distance selling: power to make further provision
Supply of imported works of art etc
Continuing effect of principle preventing the abuse of the VAT system
Deferring VAT payment by reason of the coronavirus emergency
Refunds to S4C
Steel removed to Northern Ireland
Restriction of use of rebated diesel and biofuels
Rates of tobacco products duty
Rates for light passenger or light goods vehicles, motorcycles etc
Rebates where higher rate of duty paid
Rates of air passenger duty from 1 April 2022
Amounts of gross gaming yield charged to gaming duty
Rates of climate change levy from 1 April 2022 to 31 March 2023
Rates of climate change levy from 1 April 2023
Rates of landfill tax
Repeal of carbon emissions tax
Part 4 — Miscellaneous and final
Designation of special tax sites
Amended 4 timesRelief from stamp duty land tax for freeport tax sites
- Claim Stamp Duty Land Tax relief for freeport tax sites Any Person
Follower notice penalties
Unlimited fine- Failure to correct a tax position following a Follower Notice Any Person
International arrangements for exchanging information on the gig economy
Amended 1 timeTemporary approvals etc pending review or appeal
Amended 1 timeBrowse 19 other sections in this Part — procedural / definitional / commencement
Capital allowances for freeport tax sites
Penalties for failure to make returns etc
Penalties for failure to pay tax
Penalties for failure to make returns etc or pay tax: consequential provision
Late payment interest and repayment interest: VAT
Promoters of tax avoidance schemes
Disclosure of tax avoidance schemes
Penalties for enablers of defeated tax avoidance
The GAAR and partnerships
Licensing authorities: requirements to give or obtain tax information
Financial institution notices
Collection of tax debts
Miscellaneous amendments of Schedule 36 to FA 2008
Unauthorised removal or disposal of seized goods
Replacement of LIBOR with incremental borrowing rate
Tax consequences of reform etc of LIBOR and other reference rates
Powers of the Treasury to amend legislation relating to banks
Interpretation
Short title
Schedules
Browse 34 other Schedules — structural / supplementary
Temporary extension of periods to which trade losses may be carried back
R&D tax credits for SMEs
R&D tax credits for SMEs: Northern Ireland companies
Hybrid and other mismatches
Relief from corporation tax for losses and other amounts
Plastic packaging tax: recovery and overpayments
Plastic packaging tax: groups of companies
Plastic packaging tax: assessment of penalties under section 80
Plastic packaging tax: amendments of other legislation
SDLT: increased rates for non-resident transactions
VAT and distance selling: Northern Ireland
Customs duty: steel products
Restriction of use of rebated diesel and biofuels
Capital allowances for freeport tax sites
Relief from stamp duty land tax for freeport tax sites
Penalties for failure to make returns etc
Penalties for deliberately withholding information
Penalties for failure to pay tax
Amendments of Part 5 of FA 2014
Disclosure of tax avoidance schemes
The GAAR and partnerships
Information powers: miscellaneous amendments
Small profits rate for non-ring fence profits
Pension schemes: collective money purchase benefits
Construction industry scheme: amendments
Plastic packaging tax: secondary liability and assessment notices and joint and several liability notices
Plastic packaging tax: reviews and appeals
Plastic packaging tax: information and evidence
SDLT (relief from higher rate charge for certain housing co-operatives etc): minor and consequential amendments
Deferring VAT payment by reason of the coronavirus emergency
Schedules 24 to 26: consequential provision
Follower notice penalties
Late payment interest and repayment interest: VAT
Licensing authorities: requirements to give or obtain tax information
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- GOV.UK: check if you need to register for Plastic Packaging Tax (opens in a new tab) Detailed Guidance
- Bad debt relief (VAT Notice 700/18) (opens in a new tab) Detailed Guidance
- Late submission and payment penalties (opens in a new tab) Detailed Guidance
- How to fill in your VAT return (VAT Notice 700/12) (opens in a new tab) Detailed Guidance
- Pay your VAT bill (opens in a new tab) Detailed Guidance
- Submit your VAT return (opens in a new tab) Detailed Guidance
- Making Tax Digital for Income Tax - find compatible software (opens in a new tab) Detailed Guidance
- Correcting your tax return (opens in a new tab) Detailed Guidance
- Keeping your pay and tax records (opens in a new tab) Detailed Guidance
- Pay your Self Assessment tax bill (opens in a new tab) Detailed Guidance
- ... and 24 more
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
Connected legislation
1 statutory instrument
These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.
Secondary legislation (1)
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Browse legislation
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Regulators
Learn more about the bodies that enforce this legislation.