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HMRC announces further Plastic Tax webinars and guidance updates

By February 4, 2022No Comments

With less than 2 months to go until Plastic Packaging Tax (PPT) comes into force, HMRC are sharing the following updates:

Further Webinars

Webinar 1: Introduction to Plastic Packaging Tax
This webinar will cover how the tax will operate including:

  • what plastic packaging the tax applies to
  • who is responsible for paying and accounting for the tax
  • what information is needed for your tax returns and record keeping

Webinar 1 is running on: Friday 18th February at 13:45 – 14:45 and Friday 25th February 13:45 – 14:45. Sign up now by visiting this link here

Webinar 2: Administrative and Technical Aspects
This webinar will cover the technical points about recycled plastic and exemptions from the tax including:

  • how to claim tax credits
  • allowable sources of recycled plastic
  • methods for calculating or evidencing recycled plastic content and weight of packaging components
  • supply chain responsibilities

Webinar 2 is running on: Tuesday 22nd February 09:45 – 10:45 and Monday 28th February 13:45 – 14:45. Sign up now by visiting this link here

Updated step-by step guides on what plastic packaging is in scope of the tax and who is liable to account for it

We have updated the two ‘decision tree’ documents to assist businesses in understanding the tax and what plastic packaging products are in scope, aligning the guides with The Plastic Packaging Tax (Descriptions of Products) Regulations 2021. They also signpost to examples on GOV.UK on what plastic packaging is subject to the tax or not.

The decision trees assist with:

  • Determining if plastic packaging is in scope of the tax, and
  • Who is required to account and potentially pay tax on the plastic packaging.

PPT guidance: further information published

We have published the following updates to the main PPT guidance on GOV.UK:

• new guidance on weighing plastic packaging components and each material used when manufacturing them
• examples of due diligence checks you can carry out if you manufacture, import or purchase plastic packaging from another business
• Updated examples of packaging in and out of scope

HMRC will continue to communicate published improvements to the guidance as they become available.