PLASTIC PACKAGING TAX – CALL FOR MANUFACTURERS AND IMPORTERS
Earlier this month, HMRC issued an urgent call for manufacturers and importers of 10 or more tonnes plastic packaging within a 12-month period, to make them aware they must register for PPT on GOV.UK, even if the packaging contains 30% or more recycled plastic. The Plastic Packaging Tax (PPT) was introduced on 1 April 2022. Manufacturers and importers need to register for PPT if either of the following apply: • you expect to manufacture or import 10 or more tonnes in the next 30 days (the 'forward look' test) • you have manufactured or imported 10 or more tonnes of plastic packaging since 1 April 2022 (the 'backward look' test) Statements on invoices HMRC remains committed to the importance of making clear where PPT has been charged to encourage greater use of recycled plastic. Where possible, HMRC is encouraging businesses liable to PPT to provide information about the tax paid on invoices to business customers. However, HMRC will no longer be introducing this as a legal requirement. Please visit their updated guidance for more detailed information, which also provides examples of other ways to make the tax visible to business customers.
For additional support, check the range of resources HMRC has produced to assist your businesses with PPT. Guidance Visit the collection page for the latest guidance, including: • updates to the importers’ guidance on the Temporary Admission procedure for reusable packaging not intended for sale • examples of packaging in and out of scope of PPT Step by step guides Read to learn about what is in scope, who is liable and needs to register: • Check if you need to register and are liable for PPT • Check if your plastic packaging is in scope of the PPT
Webinars Watch recordings of our latest PPT webinar sessions on GOV.UK. Both webinars have been updated to reflect developments to the transport packaging exemption. Flyer Download our PPT flyer for a reminder of the accounting periods and deadlines for returns and payment dates for 2022 to 2023.
Sources: Plastic Packaging Tax, HMRC