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The Plastic Packaging Tax (General) Regulations 2022
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- UK Statutory Instruments
- 2022 No. 117
- PART 2
- Regulation 7
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Chargeable plastic packaging component: method of calculation of recycled plastic contentU.K.
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7.—(1) To satisfy the Commissioners that a plastic packaging component does not fall within section 47(1)(a) of the Act (chargeable plastic packaging components), a person liable to be registered must—
(a)undertake the calculation in paragraph (3) in respect of the plastic packaging component; or
(b)obtain that calculation from another person,
and keep a record of it in writing.
(2) The result of that calculation must be that the plastic packaging component does not fall within section 47(1)(a) of the Act.
(3) The proportion of recycled plastic contained in the plastic packaging component, when measured by weight, must be calculated in accordance with the formula—
Where
X is the proportion of recycled plastic contained in the plastic packaging component, expressed as a percentage.
A is the weight of recycled plastic used to produce the plastic packaging component.
B is the weight of plastic used to produce the plastic packaging component.
(4) Where plastic packaging components are within a product line, a person liable to be registered may apply the calculation under paragraph (3) to an indicative component rather than to each plastic packaging component within that product line.
(5) Where plastic packaging components are part of a production run, a person liable to be registered may apply the calculation under paragraph (3) (as modified by paragraph (6)) to an indicative component of that production run, rather than for each plastic packaging component of that production run.
(6) Where the procedure in paragraph (5) is applied, the calculation in paragraph (3) must be modified by reading—
(a)A as the weight of recycled plastic used in the production run; and
(b)B as the weight of plastic used in the production run.
(7) Where plastic packaging components are within a product line, a person liable to be registered may apply the calculation under paragraph (3) by reference to the design specifications of the plastic packaging component rather than to each plastic packaging component within that product line provided that the following conditions are met—
(a)the design specifications include—
(i)the weight of the plastic packaging component;
(ii)the weight of plastic to be used in the plastic packaging component; and
(iii)the weight of the recycled plastic to be used in the plastic packaging component; and
(b)an indicative component has been weighed and its weight is equal to that in the design specifications.
(8) If at any time—
(a)where the procedure under paragraphs (4) or (7) has been applied, the indicative component relied on no longer accurately represents the common properties of a production line; or
(b)the calculation made under paragraph (3) (or any further calculation required by this paragraph) is inaccurate or no longer correct,
a person liable to register must undertake or obtain a further calculation and keep a record of it in writing.
(9) In this regulation, “liable to be registered” means liable to be registered under section 55(1) of the Act.
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