| Guvnor

Made under: Finance Act 2021 (Plastic Packaging Tax)
Enforced by: HMRC
Status: In Force
Penalty ceiling: Prosecution 1 of 26 obligations carry an unlimited fine. 25 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Any Person12 Trader8 Manufacturer2 Director or Officer1

Plus 3 duties on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

Trader — also bound by 825 other Acts

Value Added Tax Regulations 1995 416 duties

Companies Act 2006 243 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 133 duties

Companies Act 1985 85 duties

Insolvency (England and Wales) Rules 2016 62 duties

Manufacturer — also bound by 502 other Acts

Pressure Equipment (Safety) Regulations 2016 93 duties

Measuring Instruments Regulations 2016 85 duties

Non-Automatic Weighing Instruments Regulations 2016 78 duties

Commission Delegated Regulation (EU) 2017/654 of 19 December 2016 supplementing Regulation (EU) 2016/1628 of the European Parliament and of the Council with regard to technical and general requirements relating to emission limits and type-approval for internal combustion engines for non-road mobile machinery 76 duties

Human Medicines Regulations 2012 75 duties

Director or Officer — also bound by 429 other Acts

Insolvency (England and Wales) Rules 2016 162 duties

Companies Act 2006 126 duties

Insolvency Act 1986 77 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 68 duties

Building Societies Act 1986 32 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

Preliminary

0 of 3 sections shown

3 other sections in this Part — procedural and definitional

s.001 Citation and commencement

s.002 Interpretation

s.003 Prescribed by the Commissioners

Part 2

Determination of plastic and recycled content, meaning of “substantial modification” etc.

3 of 5 sections shown

s.005 Plastic packaging component: methodology of determination of plastic content Regulated

Determine and record the plastic content of packaging componentsManufacturer

s.006 Provision of evidence that plastic is recycled plastic Regulated

Keep evidence that plastic packaging is recycledAny Person

s.007 Chargeable plastic packaging component: method of calculation of recycled plastic content Regulated

Calculate and record the recycled content of plastic packagingAny Person

2 other sections in this Part — procedural and definitional

s.004 Plastic packaging component: substances other than plastic

s.008 Meaning of substantial modification

Part 3

Deferrals and credits

8 of 11 sections shown

s.009 Cancellation of liability Regulated

Keep evidence and records of exported plastic packagingAny Person

s.011 Meaning of sufficient evidence Prosecution

Other duties (1) — Crown / regulator

HMRC must define what counts as 'sufficient evidence' for plastic taxStatutory regulator

Unlimited fine

s.013 Tax credits: meaning of sufficient evidence Regulated

Other duties (1) — Crown / regulator

HMRC must define what counts as sufficient evidence for tax creditsStatutory regulator

s.014 Entitlement to tax credit Regulated

Claim tax credits for recycled or repurposed plastic packagingAny Person

s.015 Claim for a tax credit: conditions, form etc. Regulated

Claim tax credits for Plastic Packaging TaxAny Person

s.016 Records for tax credit claims Regulated

Keep records to support Plastic Packaging Tax credit claimsAny Person

s.017 Payment of tax credit claims Regulated

Other duties (1) — Crown / regulator

HMRC must repay excess Plastic Packaging Tax creditsStatutory regulator

s.018 Repayment of tax credits Regulated

Repay any Plastic Packaging Tax credits you were not entitled toAny Person

3 other sections in this Part — procedural and definitional

s.010 Direct export condition: further conditions

s.012 Interpretation

s.019 Cessation of business etc.

Part 4

Registration and administration

6 of 17 sections shown

s.027 Requirement to re-weigh Regulated

Re-weigh plastic packaging if materials or circumstances changeAny Person

s.028 Records of measurement Regulated

Keep detailed records of plastic packaging weight measurementsTrader

s.032 Payment Regulated

Pay Plastic Packaging Tax for each accounting periodTrader

s.033 Requirement to make returns Regulated

Submit Plastic Packaging Tax returns to HMRCTrader

s.035 Correction of returns Regulated

Correct errors in Plastic Packaging Tax returnsTrader

s.036 Requirement to keep accounts Regulated

Keep detailed accounts and records for Plastic Packaging TaxTrader

11 other sections in this Part — procedural and definitional

s.020 Notification of liability to be registered: form, manner and content

s.021 Preservation of records

s.022 Correction of the register

s.023 Application and interpretation

s.024 Measurement of weight: timing

s.025 Agreed method of measurement of weight

s.026 Specified rules for the of measurement of weight

s.029 Determination of weight by the Commissioners

s.030 Interpretation

s.031 Accounting periods

s.034 Form, manner and content of returns etc.

Part 5

Keeping and preservation of records

1 of 2 sections shown

s.037 Further requirements to keep records Regulated

Keep records of waste or surplus material for Plastic Packaging TaxManufacturer

1 other section in this Part — procedural and definitional

s.038 Preservation of records

Part 6

Repayments

4 of 7 sections shown

s.040 Form, manner and content of claims for repayment Regulated

Submit documentary evidence and calculation details for tax repaymentsTrader

s.043 Reimbursement arrangements: repayments Regulated

Repay HMRC if reimbursement arrangements are not followedTrader

s.044 Records relating to reimbursement arrangements: keeping and production Regulated

Keep and produce records of Plastic Packaging Tax reimbursementsAny Person

s.045 Undertakings Regulated

Provide a written undertaking when claiming a refund for overpaid taxTrader

3 other sections in this Part — procedural and definitional

s.039 Interpretation

s.041 Reimbursement arrangements: general

s.042 Reimbursement arrangements: provisions to be included

Part 7

1 of 5 sections shown

s.048 Secondary liability and assessment notices: applications to revoke or reduce amount Regulated

Apply to change or cancel a secondary liability tax noticeAny Person

4 other sections in this Part — procedural and definitional

s.046 Interpretation

s.047 Secondary liability and assessment notices: factors that may be taken into account

s.049 Joint and several liability notices: factors that may be taken into account

s.050 Joint and several liability notices: notifications and applications to revoke

Part 8

Groups

2 of 4 sections shown

s.053 Other applications and notifications Regulated

Notify HMRC of changes to plastic packaging tax groupsAny Person

s.054 Corrections to applications and notifications Regulated

Correct inaccurate Plastic Packaging Tax applications or notificationsAny Person

2 other sections in this Part — procedural and definitional

s.051 Interpretation

s.052 Applications for group treatment

Part 9

Miscellaneous matters

1 of 5 sections shown

s.059 Death, incapacity or insolvency Regulated

Notify HMRC of changes to the business owner or insolvencyDirector or Officer

4 other sections in this Part — procedural and definitional

s.055 Unincorporated bodies: general

s.056 Partnerships: compliance with requirements

s.057 Partnerships: changes of partners etc.

s.058 Other unincorporated bodies

Help complying

Guvnor’s practical routes through this instrument.

Packaging producer compliance journey

Understand the overlapping environmental obligations for businesses that handle packaging. Covers Extended Producer Responsibility (EPR), Plastic Packaging Tax (PPT), and Simpler Recycling …

Meet environmental compliance requirements

Navigate your environmental obligations including waste duty of care, pollution prevention, packaging responsibilities, and energy reporting

3 more guides that reference this instrument

Meet packaging producer responsibility and Plastic Packaging Tax Plastic Packaging Tax Rubber and plastics manufacturer: compliance checklist

Connected legislation

The wider family of instruments made under the same parent Act.

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

Plastic Packaging Tax (General) Regulations 2022

Does it bind you?

Other Acts binding the same actors

What it requires

Preliminary

Determination of plastic and recycled content, meaning of “substantial modification” etc.

Deferrals and credits

Registration and administration

Keeping and preservation of records

Repayments

Groups

Miscellaneous matters

Help complying

Packaging producer compliance journey

Meet environmental compliance requirements

Connected legislation