The Plastic Packaging Tax (General) Regulations 2022

Secondary liability and assessment notices: factors that may be taken into account U.K.

47.—(1) This regulation applies for the purposes of determining the factors the Commissioners may take into account in considering whether to give a secondary liability and assessment notice to R(1) under paragraph 2(1) of Schedule 9.

(2) The Commissioners may take into account—

(a) the relationship between R and P, including—

(i) whether R and P are connected persons within the meaning of section 1122 of the Corporation Tax Act 2010(2);

(ii) whether R and P have any contractual or commercial relationship;

(b) whether R has conducted sufficient due diligence in order to make themselves aware of P’s compliance with any requirement relating to plastic packaging tax, including whether R has—

(i) required any information or evidence from P;

(ii) kept any information or evidence which relates to P;

(iii) assessed the reliability or veracity of the information or evidence under sub-paragraphs (i) or (ii) with reasonable care;

(iv) included any contractual terms in relation to ensuring the payment of plastic packaging tax in their commercial agreements with P;

(c) the circumstances of the production, importation, transportation, storage or supply of, or R’s dealing with, a chargeable plastic packaging component, including—

(i) R’s reasons for having possession or control of the chargeable plastic packaging component;

(ii) R’s conduct, including any refusal by R to disclose to the Commissioners the intended use of the chargeable plastic packaging component;

(iii) R’s intended use of the chargeable plastic packaging component;

(iv) the content of any document or other information relating to the chargeable plastic packaging component;

(v) the extent of R’s knowledge about P failing to pay plastic packaging tax;

(vi) the use or condition of the chargeable plastic packaging component, including any change to that use or condition;

(vii) the use or condition of any goods contained, handled, delivered or presented in or by the chargeable packaging component;

(viii) the number of chargeable plastic packaging components produced, imported, transported, stored, supplied or otherwise dealt with;

(ix) the open market price of the chargeable packaging component at the time that R deals with it;

(x) the open market price of the goods contained, handled, delivered or presented in or by the chargeable packaging component at the time that they are first contained, handled, delivered or presented in or by that component; and

(d) any other circumstance that appears to the Commissioners to be relevant.

(3) The Commissioners may prescribe for the purposes of paragraph (2)(b) the factors they may take into account in considering whether due diligence checks carried out by R are sufficient.

Commencement Information

I1 Reg. 47 in force at 1.4.2022, see reg. 1

(1)

In this Chapter, “P” and “R” have the meaning given in paragraph 1 of Schedule 9 to the Act.

(2)

2010 c. 4.