Skip to main content
ConsultationsConsultations Archive

The Plastic Packaging Tax (General) (Amendment) Regulations 2023

By May 12, 2023No Comments

Views are welcomed on these draft regulations which amend how a business claims a Plastic Packaging Tax credit in certain circumstances.

The regulations will require businesses to separately claim a tax credit for tax arising in the same accounting period from tax credits where the tax arose in a previous accounting period.

Businesses are already instructed in guidance which has force of law to complete Plastic Packaging Tax returns in this way. This amendment will ensure that the legislation aligns with the guidance and the online system for claiming tax credits.

This technical consultation invites views from stakeholders on the drafting of the statutory instrument to ensure it delivers the policy intent.

This consultation closes at 11:45pm on 22 May 2023.

You can access the consultation here.

Dawn