The Plastic Packaging Tax (General) Regulations 2022

Notification of liability to be registered: form, manner and content U.K.

20.—(1) The Commissioners must prescribe the form and manner in which a person is to give a notification under section 56 of the Act (notification of liability and registration).

(2) A person giving a notification under section 56 of the Act must include in that notification—

(a) that person’s name, correspondence address, telephone number and (where available) email address;

(b) where given by an officer or employee responsible for giving the notification on behalf of the person, that person’s name, position in the business(1), telephone number and (where available) email address;

(c) the address of that person’s principal place of business (if different from sub-paragraph (a) above);

(d) whether the business is carried on by an individual, a limited company, partnership or other unincorporated body, or in any other capacity;

(e) the unique taxpayer reference allocated to that person by the Commissioners (if any);

(f) whether the person is the representative member(2) of a group;

(g) the date of the notification;

(h) the day on which the person became liable to be registered under section 55 of the Act;

(i) the estimated tonnage of finished plastic packaging components which the business or, in the case of a group, the group, expects to produce or import in the period of 12 months as at and beginning with the day on which the liability to notify arose; and

(j) a declaration that the matters stated in the notification are true and correct.

(3) Where the registration is made on behalf of a group, the information in paragraphs (2)(a) to (e) above must be given in relation to each member of the group.

(4) This notification is to be given electronically, subject to such exceptions as the Commissioners may prescribe.

(5) Once notification is given under section 56 of the Act, the Commissioners may request such further information as the Commissioners may require in connection with the registration of that person.

Commencement Information

I1 Reg. 20 in force at 1.4.2022, see reg. 1

(1)

“Business” has the meaning given by section 43(2) of the Act.

(2)

“Representative member” has the meaning given by section 71(4)(b) of, and Schedule 13 to, the Act.