Finance Act 2021

PART 2 Miscellaneous

Provisional collection of plastic packaging tax

9 In section 1(1) of the Provisional Collection of Taxes Act 1968 (temporary statutory effect of House of Commons resolutions affecting income tax etc) after “digital services tax,” insert “plastic packaging tax,”.

Isle of Man

10 In section 1(1) of the Isle of Man Act 1979 (common duties), at the end insert “;

(g) plastic packaging tax chargeable under the law of the United Kingdom or the Isle of Man.”

HMRC powers to obtain information etc

11 (1) Schedule 36 to FA 2008 (powers to obtain information etc) is amended as follows.

(2) In the Table in paragraph 61A (involved third parties), after item 12 insert—

“13	A person involved (in any capacity) in the production, or importation to or exportation from the United Kingdom, of packaging components (within the meaning of section 48 of FA 2021) or in connected activities	Documents relating to matters in which the person is or has been involved	Plastic packaging tax
14	A person involved (in any capacity) in the purchase or sale of plastic packaging components (within the meaning of section 48 of FA 2021) or of goods packaged in such components	Documents relating to matters in which the person is or has been involved	Plastic packaging tax”

(3) In paragraph 63(1) (meaning of “tax”), after paragraph (i) insert—

“(iza) plastic packaging tax,”.

Interest

12 In Schedule 53 to FA 2009 (late payment interest) after paragraph 11C insert—

“Plastic packaging tax due from unregistered persons

11D (1) This paragraph applies where an amount of plastic packaging tax is due from a person (P) in respect of a period during which P meets the liability condition but was not registered.

(2) The late payment interest start date in respect of the amount is the date which would have been the late payment interest date in respect of that amount if P had been registered when P first became liable to be registered.

(3) For the purposes of this paragraph P meets the “liability condition” at a particular time if—

(a) at the end of the preceding month, the condition in section 55(2)(b) of FA 2021 (liability to register) is met in relation to P, or

(b) at that time, the condition in section 55(2)(a) of that Act is met in relation to P.”

Serial tax avoidance

13 In Schedule 18 to FA 2016 (serial tax avoidance), in paragraph 4(2), after “landfill tax” insert—

• “plastic packaging tax”.