PART 1Appealable 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.
2In Parts 2 and 3 of this Schedule, references to a decision include references to a determination and a direction.