Finance Act 2021

PART 1 Appealable decisions etc

Appealable decisions etc

1 (1) A person may appeal against a decision of the Commissioners or an officer of HMRC in respect of any of the following matters—

(a) whether or not a person is liable to pay an amount of plastic packaging tax;

(b) the amount of plastic packaging tax payable by a person;

(c) the registration, or cancellation of registration, of a person under this Part for the purposes of plastic packaging tax;

(d) the issuing of a secondary liability and assessment notice under paragraph 2 of Schedule 9;

(e) a refusal to revoke a secondary liability and assessment notice under paragraph 5 of Schedule 9;

(f) the issuing of a joint and several liability notice under paragraph 10 of Schedule 9;

(g) a refusal to revoke a joint and several liability notice under paragraph 13 or 14 of Schedule 9;

(h) a decision about the date on which the revocation of a joint and several liability notice is to have effect in accordance with a notification given under paragraph 13 of Schedule 9;

(i) a person’s entitlement to a tax credit, the withdrawal of a tax credit, the amount of a tax credit or the period for which a tax credit is to be brought into account under regulations under section 53;

(j) a decision to require any security under regulations under section 65 or as to its amount;

(k) whether the Commissioners are liable to repay an amount to a person under paragraph 7(2) of Schedule 10 or the amount of such a repayment;

(l) whether or not the repayment of an amount under that paragraph is excessive (see paragraph 11 of that Schedule);

(m) the amount that a person is liable to pay the Commissioners in pursuance of an obligation imposed by regulations under paragraph 10(3)(b), (c) and (e) of that Schedule;

(n) whether or not a person is liable to a penalty under this Part or in respect of this Part or the amount of such a penalty;

(o) the period by reference to which payments of plastic packaging tax are to be made.

(2) A person may also appeal against the following determinations and directions of the Commissioners or an officer of HMRC—

(a) a determination that a packaging component—

(i) is a plastic packaging component;

(ii) is chargeable;

(b) a direction under section 63(4);

(c) a determination or direction by the Commissioners under regulations under section 69—

(i) that a person must appoint a tax representative;

(ii) not to approve the appointment of a tax representative;

(iii) withdrawing their approval of a tax representative;

(iv) requiring the replacement of a tax representative;

(d) the giving of a direction or supplementary direction by the Commissioners under section 72(2) or (4);

(e) a determination in respect of an application under regulations under section 74 or 75;

(f) a direction given to the person under paragraph 2(4)(b) or 10(4)(b) of Schedule 9;

(g) a determination on an application under Schedule 13 for group treatment or a determination by the Commissioners to terminate group treatment under that Schedule.

2 In Parts 2 and 3 of this Schedule, references to a decision include references to a determination and a direction.