On 16 December, HMRC released an anticipated update on the upcoming UK plastic packaging tax, due to be implemented in just over 3 months’ time, on 1 April 2022.
This recent update is considered to provide a great deal of clarity around the tax, including details of packaging in and out of scope, providing long-awaited answers to businesses.
Access HMRC's recent update below, which goes into detail on the following topics of interest:
- Plastic packaging designed for use in the supply chain
- Plastic packaging designed as single use consumer packaging
- Plastic packaging where the primary function is for storage
- Plastic packaging that is an integral part of the goods
- Plastic packaging to be reused primarily for presentation
- Transport Packaging
Should you wish for any additional support on the plastic tax or have specific questions, please do get in touch with firstname.lastname@example.org