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Plastic Packaging Tax – submitting returns and reusable plastic crates update
If you produce or import 10 tonnes or more of plastic packaging within a 12-month period, you may need to register for Plastic Packaging Tax (PPT) – even if your packaging contains 30% or more recycled plastic.
Submit your return for the 1 July to 30 September period by 31 October 2022.
With the deadline only a week away, HMRC have provided some helpful reminders on completing PPT returns and making payments:
- Keep accounts and records to support the information provided when you complete your quarterly PPT return.
- Show in your accounts how you have worked out the figures you submit on your PPT return. Your records must show the evidence to support these figures.
- Keep your accounts and records for at least six years from the end of the accounting period, and record weight in tonnes, kilograms and grams.
- Pay any tax due through your online PPT account. You can pay via Direct Debit, Bacs, CHAPS, Debit/Corporate credit card or Faster Payments.
- For a reminder of these steps and all return and payment dates for 2022/23 download HMRC’s PPT flyer.
Reusable plastic crates and transport packaging
After reviewing information received from industry regarding reusable plastic crates, HMRC have determined that reusable plastic crates fall within the definition of transport packaging.This means they are exempt from PPT when imported filled with goods into the UK. These items are not exempt from PPT when they are manufactured in the UK or imported unfilled. Updated guidance reflecting the position on reusable plastic crates can be found on GOV.UK.If you have previously accounted for reusable plastic crates on a PPT return where they were used to import goods into the UK, you will be able to amend your return by signing into your Plastic Packaging Account and selecting ‘View or amend submitted returns’. If you are due a repayment as a result of this, you can request one online via Submit your Plastic Packaging Tax return – GOV.UK (www.gov.uk).
Guidance for PPT is available on HMRC’s GOV.UK pages. They continue to enhance the PPT guidance pages to help address your frequently asked questions.Recent updates include:
View more regulatory intelligence relating to medicines, medical devices and food supplements issues View our EU Exit blog here to stay on top of the latest from PAGB, Government, regulators and other stakeholders View our COVID-19 blog here for important announcements and updates related to the pandemic to support your business.
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