As we head towards the introduction of Plastic Tax in April of this year, HMRC have provided some more updates on how the legislation will work. Members can follow the links below to get further information on the following.
- What packaging is in and out of scope – follow this link
- How VAT will be dealt with – follow this link
- Record keeping and accounts for Plastic Packaging Tax – follow this link
It is likely that most members will not be the company paying the tax unless you are importing film or finished product. Although you may not be paying the tax, you are still under an obligation to check your supplier(s) are paying the tax.
We are aware you can offset your waste packaging when you repack a product, but this must be done in advance and not retrospectively.
We are still trying to obtain guidance on the type of documentation required to prove this.