Jul 17th, 2023
2 mins
The Plastic Packaging Tax (General) (Amendment) Regulations 2023 (SI 2023/622) were laid before the House of Commons on 9th June 2023 and have subsequently come into force from 1st July 2023.
These Regulations change the Plastic Packaging Tax (General) Regulations 2022 (S.I. 2022/117) in order to make a change to the way in which tax credits are claimed in respect of plastic packaging tax (PPT).
Regulation 1 provides the citations as well as detail of the commencement.
Regulation 2 specifies how a liable person who wants to claim a tax credit in respect of plastic packaging tax should make that claim in a return.
Guidance is already available top businesses on how to complete to their returns and can be found here
