Finance Act 2021

Section 80

SCHEDULE 14 Plastic packaging tax: assessment of penalties under section 80

Interpretation

1 In this Schedule “penalty” means a penalty under section 80 (penalty for contravening relevant requirements).

Assessment etc of penalty

2 Where a person is liable to a penalty, the Commissioners—

(a) may assess the amount of that penalty, and

(b) where such an assessment is made, must notify the person of that amount.

3 (1) Sub-paragraph (2) applies where—

(a) the Commissioners have made an assessment of a penalty, and

(b) it appears to the Commissioners that the amount which ought to have been assessed exceeds the amount that has already been assessed.

(2) The Commissioners—

(a) may make a supplementary assessment of the amount of the penalty, and

(b) where such an assessment is made, must notify the person of that amount.

Further provision about assessments under paragraphs 2 and 3

4 (1) An amount assessed and notified to a person under paragraph 2 or 3 is recoverable on the basis that it is an amount of plastic packaging tax due from that person.

(2) But sub-paragraph (1) does not apply if, or to the extent that, the assessment has been withdrawn or reduced.

5 The fact that an act or omission giving rise to a penalty has ceased before an assessment is made under paragraph 2 or 3 does not affect the power of the Commissioners to make such an assessment.

6 (1) Sub-paragraph (2) applies where—

(a) the Commissioners assess a person to an amount due by way of a penalty under paragraph 2 or 3, and

(b) the person is also assessed under Schedule 10 for an accounting period to which the act or omission attracting the penalty is referable.

(2) The assessments under paragraph 2 or 3 and Schedule 10 may be combined and notified to the person as one assessment.

(3) A notice of a combined assessment under sub-paragraph (2) must separately identify the penalty being assessed.

Assessment etc of daily penalties

7 (1) Where an assessment is made under paragraph 2 or 3 to an amount of a penalty to which any person is liable, the notification of that amount must specify a time, not later than the end of the day of the giving of the notification, to which the amount of any daily penalty is calculated.

(2) For the purposes of sub-paragraph (1) “daily penalty” means a penalty imposed under section 80(1)(b).

(3) If further penalties accrue in respect of a continuing failure after that date, a further assessment or further assessments may be made under paragraph 2 or 3 in respect of the amounts so accruing.

8 (1) Sub-paragraph (2) applies where—

(a) an assessment to a penalty is made specifying a date for the purposes of paragraph 7(1) above, and

(b) the failure in question is remedied within such period as may for the purposes of this sub-paragraph have been notified by the Commissioners to the person liable for the penalty.

(2) The failure is to be deemed for the purposes of any further liability to a penalty to have been remedied on the specified date.

Time limits for assessments

9 (1) An assessment under paragraph 2 or 3 may not be made after the end of the relevant period.

(2) Except in a case within sub-paragraph (3) the relevant period is the period of 4 years from the act or omission to which the penalty relates.

(3) Where an assessment under paragraph 2 or 3 is made in a case involving loss of plastic packaging tax—

(a) brought about deliberately by the person, or

(b) attributable to a failure by the person to comply with a requirement of section 55 or a requirement of regulations under section 58,

the relevant period is the period of 20 years from the act or omission to which the penalty relates.

(4) In sub-paragraph (3) the reference to a loss brought about by a person includes a reference to a loss brought about by another person acting on behalf of that person.