With the plastic tax now only a few weeks away from coming into force HMRC continue to provide more information on how the tax will be implemented. During February they will run two webinars’ details as follows.

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 18^th February at 13:45 – 14:45 and Friday 25^th 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 22^nd February 09:45 – 10:45 and Monday 28^th February 13:45 – 14:45  Sign up now by visiting this link here

They have also provided additional updates across a range of guides.

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

Issued two guides to help you determine if your products are in scope and if you need to register, these guides can be found here:

Decision tree Check packaging in scope

Decision Tree Liability to register

In order to ease navigation, HMRC  have published a collection page that lists the PPT guidance pages published on GOV.UK, webinars and also past consultations.

We continue to seek answers to questions raised by members. One of these remains exactly the process and documentation required to reclaim wasted material generated during repacking. Last week they advised us of the following.

“ We’ve yet to put more guidance in around this. In the meantime however I would suggest evidence of previous months waste on key processes would satisfy the printer for their records. I take it there is probably an industry expected range/standard for these sort of processes. With a new or not tested process I would suggest looking at similar processes as a guide or carry out some sort of test run. Presumably you are looking at minimising waste in any event.”

If members need further guidance they can contact the HMRC department responsible for this new tax on indirecttaxdesign.team@hmrc.gov.uk or you can send your questions to the BFFF