Plastic Packaging Tax: webinar and guidance updates

Plastic Packaging Tax: webinar and guidance updates

On 1 April 2022, HMRC will introduce the Plastic Packaging Tax (PPT). Below are some helpful reminders from HMRC, including signposting where to find specific information in their webinar recordings, links to further webinar sessions; updates on guidance and step by step guides; and information about helping to test PPT’s online registration service.

Helpful reminders ahead of 1 April 2022

• The new Plastic Packaging Tax comes into force on 1 April 2022. From this date if you manufacture or import plastic packaging you must check if you are liable for PPT. You will have 30 days to register for the tax from the date you become liable.
• Go to GOV.UK and check the steps to help you decide if your business is liable for PPT.
• Nobody will need to file a PPT return or pay the tax until July 2022 at the earliest, however you may need to register before this point.
• If you import plastic packaging, you need to check who is responsible for complying with and paying PPT. This is unlikely to be your suppliers.

PPT online registration service – private beta testing recruitment

To help with the ongoing development of the PPT online registration service, HMRC is inviting anyone who would like to be considered for early registration to the online service to contact HMRC at user.experience@hmrc.gov.uk with the subject line ‘PPT Early Registrations’. The feedback from this private beta testing will help HMRC improve the online registration service ahead of its full launch on 1 April 2022.

PPT webinars

HMRC is hosting a further round of PPT webinars in March, which offer an opportunity to learn about the tax first-hand and ask questions direct to HMRC colleagues. The webinars will cover an introduction to PPT, as well as a session on administrative and technical aspects of the tax.Tuesday 22 March – 11:45-12:45: Introduction to Plastic Packaging TaxThursday 24 March – 9:45-10:45: Administrative and technical aspectsSign up now or watch recordings of their February sessions on GOV.UK. Timings for the topics covered have been added to the webinar recordings page, so you can go straight to your area of interest.

PPT scope and accounting liability step by step guides – update

HMRC has updated the two step by step documents to help businesses understand the tax and what plastic packaging products are in scope. These now provide additional clarity for importers of plastic packaging:

• Check if you need to register and are liable for PPT
• Check if your plastic packaging is in scope of the PPT

Guidance updates

HMRC continue to enhance their guidance pages to help answer your frequently asked questions. They have:

• further clarified guidance on reprocessing plastic
• added links to secondary legislation on the GOV.UK PPT collection page
• clarified guidance that charities and overseas businesses without UK establishment can’t register for PPT as a group from April, and will need to register individually.

If you are still unsure whether any particular plastic packaging items are in scope of PPT, HMRC can provide a view. They would require information on what the product is designed to be suitable for and information about how the product is used. Where possible, photos and links to websites where the product is bought or sold will also help them to make a quick and informed decision. If you would like HMRC’s view, please email indirecttaxdesign.team@hmrc.gov.uk.

Regulatory teamregulatory@pagb.co.uk Return to environment archive