Latest plastic packaging tax guidance

HMRC has published guidance on a range of administrative and technical issues affecting plastic packaging tax.

New guidance Force of law guidance for plastic packaging tax covers various matters that HMRC is obliged to prescribe by the Plastic Packaging Tax (General) Regulations, SI 2022/117, and therefore has the force of law.

HMRC has also updated a number of other guidance notes on PPT:

• Work out which packaging is subject to plastic packaging tax: expanding the sections on cellulose-based material and recovered materials.
• How to work out the weight of packaging for plastic packaging tax: explaining how businesses must apply to HMRC to use a different method of working out the overall weight of a component.
• Completing your plastic packaging tax return: updating details that must be included in returns.
• Check which plastic packaging is exempt or excluded from plastic packaging tax and Claim a credit or defer paying plastic packaging tax: noting that the exemption from PPT does not apply to certain transport packaging in use when exporting goods from the UK.
• Examples of tests and calculations for plastic packaging tax: adding new examples for claiming a credit for plastic packaging components which have been exported, and for when plastic packaging is converted into different packaging components.