Finance Act 2021

51 Plastic packaging components intended for export

(1) A person’s liability under section 44 to pay an amount by way of plastic packaging tax in relation to a plastic packaging component is—

(a) deferred for as long as the direct export condition is met in relation to the component;

(b) cancelled if the direct export condition ceases to be met in relation to the component as a result of it being exported from the United Kingdom before the end of the deferral period in accordance with regulations made by the Commissioners.

(2) The direct export condition is met in relation to a component at any time if—

(a) the time is within the deferral period;

(b) the person who is liable to pay the tax (“the liable person”) intends to export it (and has intended to export it at all times since it was produced or imported);

(c) any other conditions or requirements specified in regulations made by the Commissioners are met.

(3) If the Commissioners are not satisfied of any matter within subsection (2) in relation to a component they may—

(a) in a case where they are satisfied that the direct export condition was met but no longer is, notify the liable person that the condition is to be taken to have ceased to be met in relation to that component from a date specified in the notification, or

(b) in any other case, notify the liable person that the direct export condition is to be taken never to have been met in relation to that component.

(4) The consequence of notification is that liability to pay an amount by way of plastic packaging tax—

(a) in a case within subsection (3)(a), ceases to be deferred in accordance with subsection (1)(a) with effect from such date as the Commissioners may specify in the notification, or

(b) in a case within subsection (3)(b), is taken never to have been deferred in accordance with subsection (1)(a).

(5) The deferral period in relation to a component is the period of 12 months beginning with the day on which the component is produced or imported.

(6) This section does not apply to plastic packaging components that are used in the removal of goods from the United Kingdom and that are—

(a) transport packaging or tertiary packaging within the meaning of regulation 3(2)(c) of the Packaging (Essential Requirements) Regulations 2015 (S.I. 2015/1640), or

(b) road, rail, ship and air containers.

(7) This section is subject to section 76 (Isle of Man: import and export of chargeable plastic packaging components).