Plastic Packaging Tax guidance: new information published

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Plastic Packaging Tax guidance: new information published

  width=HMRC has published further updates to the main plastic packaging tax (PPT) guidance on GOV.UK. These updates include further information on:

  • Examples to aide understanding of what packaging is subject to the tax or not. This also reflects secondary legislation which has been refined to provide greater clarity on this aspect of the tax.
  • PPT statement on invoices – clarifying this requirement has been postponed for 1 April 2022
  • How VAT interacts with PPT
  • Examples of applying the 10 tonnes registration threshold, direct exports, claiming tax credits and calculating whether multi material packaging components are plastic
  • Information on the records and accounts that businesses will be required to keep to support the information submitted on returns, including examples of the types of documents that can be used as evidence for the plastic and recycled plastic content of packaging.

HMRC is listening to feedback from industry and these updates reflect where businesses have asked for more support, for example on understanding what plastic packaging is taxable.Further updates will be added to the guidance and we will communicate these as they become available.

 width=Plastic Packaging Tax guidance on UK Government website (external link) width=Donna CastleExecutive Director of Policy and

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