Yn ddilys o 10/12/2021
(1)The charge to plastic packaging tax arises when a chargeable plastic packaging component is—
(a)produced in the United Kingdom by a person acting in the course of a business, or
(b)imported into the United Kingdom on behalf of such a person.
(2)The reference in subsection (1) to “a business” includes any activity of a government department or other public authority, or of a charity, that is carried out for commercial purposes.
(3)Subsection (1) is subject to section 52 (exempt plastic packaging components).
Yn ddilys o 10/12/2021
(1)Where the charge to plastic packaging tax arises in respect of a chargeable plastic packaging component by virtue of section 43(1)(a), the person who produces the component is liable to pay the amount charged.
(2)Where the charge arises in respect of a chargeable plastic packaging component by virtue of section 43(1)(b), the person on whose behalf the component is imported is liable to pay the amount charged.
(1)Plastic packaging tax is charged at the rate of £200 per metric tonne of chargeable plastic packaging components of a single specification.
(2)The amount charged on part of a tonne is the proportionately reduced amount.
Yn ddilys o 10/12/2021
(1)Plastic packaging tax is to be paid by reference to accounting periods determined in accordance with regulations under section 61(1) (regulations about the payment, collection and recovery of plastic packaging tax).
(2)References in this Part to “accounting periods” are to those accounting periods.