Plastic packaging tax: claims for tax credits

The Plastic Packaging Tax (General) (Amendment) Regulations, SI 2023/622, specify that a claim for a tax credit for tax arising in the same accounting period must be accounted for separately (in a return) to claims for tax credits where the tax arose in a previous accounting period. This ensures the legislation aligns with existing guidance (which has the force of law) and reflects the process of claiming a tax credit using the PPT online service.