With less than 6 months to go until Plastic Packaging Tax (PPT) comes into force from 1 April 2022, HMRC are providing the below updates to help you continue preparing for the tax’s introduction. They are also sharing recent technical announcements relating to the tax.

Guidance: first part of full guidance now available
HMRC has published the first part of PPT’s full guidance on GOV.UK. This update provides new information, for example what to include on a tax return for PPT, and what other substances need to be considered for multi material packaging. The update also brings previously published guidance into the full guidance format, so all information businesses need to prepare for the tax will be together in one place.

Further additions to the full guidance will be published in stages later this year, and we will communicate these with you as they become available.

Webinars – dates still available and recordings
The first HMRC webinars on PPT took place late last month. Recordings of both the ‘Introduction to Plastic Packaging Tax’ and ‘Plastic Packaging Tax – Administration and technical aspects’ sessions are now available to view on GOV.UK at https://www.gov.uk/guidance/help-and-support-for-agents#plastic-packaging-tax. 

Due to popular demand, we added further dates for both webinars. Some spaces remain available, so sign-up now to learn more about what you need to do before the tax comes into force from 1 April 2022. HMRC’s webinars also give you the opportunity to ask any questions you may have regarding the administration of the tax.

Get Ready for Plastic Packaging Tax – Introduction to PPT Webinar: additional date added for 22^nd November at 13:45 GMT. This webinar will cover how the tax will operate. Topics will include:

• what plastic packaging the tax applies to
• who is responsible for paying and accounting
• tax returns (reporting) and record keeping.

Sign-up now by visiting https://register.gotowebinar.com/rt/1050128580687287821?source=Gov

Get Ready for Plastic Packaging Tax – Administration and technical aspects Webinar: spaces still available for 12^th November at 11:45 GMT. This webinar will cover the technical points about recycled plastic and exemptions from the tax. Topics will include:

• exports and tax credits
• supply chain responsibilities
• types of recycling, calculating
• evidencing weight of packaging
• evidence for exemptions.

Sign-up now by visiting https://register.gotowebinar.com/rt/5605188650921164814?source=Gov

PPT further secondary legislation for technical consultation 
Building on the secondary legislation published in draft earlier this year, we are now sharing further draft secondary legislation for technical consultation. The legislation published today provides the technical detail relating to administration of the tax, such as registration requirements, filing returns, record keeping and evidence.

The technical consultation on the further draft secondary legislation is available on GOV.UK  and consists of the following documents:

• The Plastic Packaging Tax (General) Regulations 2022 draft Statutory Instrument
• Draft explanatory memorandum on the Plastic Packaging Tax (General) Regulations 2022

The government welcomes feedback on whether the legislation works as intended. The technical consultation runs from 4 November to 11:45pm on 1 December 2021. Please provide any comments to indirecttaxdesign.team@hmrc.gov.uk.

Autumn Budget 2021

Last week’s Budget included a measure for Plastic Packaging Tax. The measure introduces minor technical changes to the Plastic Packaging Tax primary legislation contained within Part 2, Schedule 9 and Schedule 13 of Finance Act 2021. The changes are to ensure that the tax operates as intended, that the UK complies with international agreements, and that HMRC has the appropriate framework to administer the tax.

You can read more about this technical change in the updated Tax Information and Impact Note (TIIN) on GOV.UK.