Modifications etc. (not altering text)
C1Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5
(1)The charge to plastic packaging tax arises when a chargeable plastic packaging component is—
(a)produced in the United Kingdom by a person acting in the course of a business, or
(b)imported into the United Kingdom on behalf of such a person.
(2)The reference in subsection (1) to “a business” includes any activity of a government department or other public authority, or of a charity, that is carried out for commercial purposes.
[F1(2A)A person who is neither registered nor liable to be registered (see sections 55 to 57) is to be treated, for the purposes of subsection (1) of this section, as not acting in the course of a business.]
(3)Subsection (1) is subject to section 52 (exempt plastic packaging components).
Textual Amendments
F1S. 43(2A) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 12 para. 2
Commencement Information
I1S. 43 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2S. 43 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
(1)Where the charge to plastic packaging tax arises in respect of a chargeable plastic packaging component by virtue of section 43(1)(a), the person who produces the component is liable to pay the amount charged.
(2)Where the charge arises in respect of a chargeable plastic packaging component by virtue of section 43(1)(b), the person on whose behalf the component is imported is liable to pay the amount charged.
Commencement Information
I3S. 44 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I4S. 44 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
(1)Plastic packaging tax is charged at the rate of [F2£217.85] per metric tonne of chargeable plastic packaging components of a single specification.
(2)The amount charged on part of a tonne is the proportionately reduced amount.
Textual Amendments
F2Sum in s. 45(1) substituted (with effect in accordance with s. 31(2) of the amending Act) by Finance Act 2024 (c. 3), s. 31(1)
Commencement Information
I5S. 45 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I6S. 45 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4
(1)Plastic packaging tax is to be paid by reference to accounting periods determined in accordance with regulations under section 61(1) (regulations about the payment, collection and recovery of plastic packaging tax).
(2)References in this Part to “accounting periods” are to those accounting periods.
Commencement Information
I7S. 46 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I8S. 46 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4