produced in the United Kingdom by a person acting in the course of a business, or

imported into the United Kingdom on behalf of such a person.

the proportion of recycled plastic in the component, when measured by weight, is less than 30% of the total amount of plastic in the component, and

it is finished.

its last substantial modification, or

in the case of a component that undergoes a substantial modification when it is packed or filled, its last substantial modification before being packed or filled,

the methodology to be used, or the information or evidence required, to satisfy them that a plastic packaging component does not fall within subsection (1)(a);

the meaning of “substantial modification”.

adding descriptions of products, or

removing descriptions of products.

list substances for the purposes of subsection (3);

make provision about the methodology to be used, or the information or evidence required, to satisfy them that a packaging component that contains plastic is not a plastic packaging component.

has been collected and recovered as a material input, in lieu of new primary material, for a recycling or a manufacturing process, and

would otherwise have been disposed of as waste or used for energy recovery.

recovered from waste generated in a manufacturing process, and

processed by a reprocessing facility,

that is generated by households or by commercial, industrial or institutional facilities in their role as end-users of the product, and

that can no longer be used for its intended purpose.

in the case of a component that is subject to customs formalities within the meaning given by section 1(1) of CEMA 1979, as soon as all such formalities have been complied with in respect of the component, and

in any other case, at the time of importation for the purposes of the customs and excise Acts.

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

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.

the time is within the deferral period;

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);

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

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

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.

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

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

road, rail, ship and air containers.

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

road, rail, ship and air containers.

before or as soon as they have been produced or imported they are permanently designated or set aside for use other than in the containment, protection, handling, delivery or presentation of goods, and

the producer or person on whose behalf they were imported keeps a record of that designation or setting aside.

exported from the United Kingdom;

converted into a different packaging component.

for the person to be entitled to a tax credit in respect of any plastic packaging tax charged on the charged component;

for the tax credit to be brought into account when the person is accounting for plastic packaging tax due from the person for the prescribed accounting period or periods;

for the person to be entitled to a repayment of plastic packaging tax (instead of a tax credit) in prescribed cases.

for any entitlement to a tax credit to be conditional on the making of a claim by the person, and specifying the period within which and the manner in which a claim may be made;

specifying circumstances in which, and criteria for determining the period for which, the person is or is not entitled to a tax credit;

requiring a claim for a tax credit to be evidenced and quantified by reference to prescribed records and other documents;

requiring a person claiming any entitlement to a tax credit to keep, for the prescribed period and in the prescribed form and manner, those records and documents and a record of prescribed information relating to the claim;

for the withdrawal of a tax credit where any requirement of the regulations is not complied with;

about adjustments of liability for plastic packaging tax in connection with entitlement or withdrawal of an entitlement to a tax credit in prescribed circumstances;

about the treatment of a tax credit where the person ceases to carry on a business or otherwise is no longer liable to plastic packaging tax;

for anything falling to be determined in accordance with the regulations to be determined by reference to a direction given in accordance with the regulations by the Commissioners;

about the meaning of “converted” for the purposes of subsection (1)(b).

is derived from the register, and

is within any of the descriptions in subsection (4),

the names of registered persons;

particulars of sites at which registered persons carry on business;

registration numbers assigned to registered persons;

produces finished plastic packaging components, or

on whose behalf finished plastic packaging components are imported,

on any day, where there are reasonable grounds for believing that the amount of finished plastic packaging components that will be produced by, or imported on behalf of, P within the period of 30 days beginning with that day will equal or exceed 10 metric tonnes, or

on the first day of any calendar month, where the amount of finished plastic packaging components produced by, or imported on behalf of, P over the 12 months ending with the day before that day equals or exceeds 10 metric tonnes.

about the form and manner in which a notification under this section is to be given;

about the information to be contained in or provided with a notification under this section;

for the Commissioners to require further information from a person in connection with that person’s registration;

the person requests the cancellation, and

the person satisfies the Commissioners that the person does not, on the day of the request, meet the liability condition.

the day on which the request is made, or

such later day as may be agreed between the Commissioners and that person.

the day on which the person ceased to meet the liability condition, or

such later day as may be agreed between the Commissioners and that person.

there are outstanding amounts of plastic packaging tax, or amounts recoverable as plastic packaging tax, due from that person, or

there are one or more outstanding returns for the purposes of plastic packaging tax due from that person.

the condition in section 55(2)(a) is met in relation to that person on that day,

the day is the first day of a month and the condition in section 55(2)(b) is met in relation to that person on that day, or

the day is in the same month as a day on which the condition in section 55(2)(b) was met in relation to that person.

how weight is to be measured;

the time in relation to which weight is to be measured;

how weight is to be evidenced;

agreements between the Commissioners and particular persons about how weight is to be measured or evidenced, including provision for the Commissioners to disregard the terms of an agreement in circumstances set out in the regulations;

the Commissioners making their own assessment or best judgement of weight in relation to plastic packaging components and substituting that assessment or judgement for the assessment or judgement of any other person;

the Commissioners inspecting or weighing plastic packaging components or samples;

the assessment of weight by the Commissioners being based on estimates or assumptions.

make provision for determining the accounting periods by reference to which payments are to be made;

require persons who are registered or who are liable to be registered under section 55 (“relevant persons”) to keep accounts for the purposes of plastic packaging tax in a specified form and manner;

require relevant persons to make returns for the purposes of plastic packaging tax;

make provision about the times at which payments of plastic packaging tax are to be made and methods of payment;

require the amounts payable by reference to accounting periods to be calculated by or under the regulations;

make provision about the payment, collection and recovery of amounts payable by a person as a result of a secondary liability and assessment notice or a joint and several liability notice;

make provision for the correction of errors made in accounting for plastic packaging tax.

the form and manner of making returns;

the information to be included in returns;

declarations about the truth of information in returns;

the periods by reference to which returns are to be made;

timing.

to keep, for purposes connected with plastic packaging tax, records of specified matters, and

to preserve records for a specified period.

to keep such records as are specified in the direction;

to preserve those records for a specified period.

must be in writing,

must specify the consequences under section 80 of a failure to comply with a requirement imposed under that section, and

may be revoked or replaced by a further direction.

any of P’s personal representatives;

any person holding office as receiver in relation to P or any of P’s property;

P’s trustee in bankruptcy or liquidator;

a trustee (or interim trustee) in a sequestration of P’s estate under the Bankruptcy (Scotland) Act 2016;

any other person acting in a representative capacity in relation to P (including under section 69).

supplies to a business customer a plastic packaging component in respect of which a charge to plastic packaging tax has arisen, and

is liable to pay plastic packaging tax on that component,

requiring notification to be given to the Commissioners where a person becomes a non-resident taxpayer;

requiring notification to be given to the Commissioners where a person appoints a person as a tax representative;

for the appointment of a person as a tax representative to take effect only where the person appointed is approved by the Commissioners;

authorising the Commissioners to give a direction requiring the replacement of a tax representative;

about the circumstances in which a person ceases to be a tax representative and about the withdrawal by the Commissioners of their approval of a tax representative;

enabling a tax representative to act on behalf of the person for whom they are the tax representative through an agent of the representative;

for the purposes of any provision made by virtue of paragraphs (a) to (f) regulating the procedure to be followed in any case and imposing requirements as to the information and other particulars to be provided to the Commissioners;

as to the time at which things done under or for the purposes of the regulations are to take effect.

may act on the non-resident taxpayer’s behalf for the purposes of any provision relating to plastic packaging tax, and

is under a duty, except to such extent as the Commissioners may by regulations otherwise provide, to secure the non-resident taxpayer’s compliance with, and discharge of, the obligations and liabilities to which the non-resident taxpayer is subject by virtue of any provision relating to plastic packaging tax (including obligations and liabilities arising or incurred before the representative was appointed).

in respect of any failure to secure compliance with, or the discharge of, any obligation or liability to which subsection (3)(b) applies while they are or were the non-resident taxpayer’s tax representative, and

in respect of anything done in the course of, or for purposes connected with, acting on the non-resident taxpayer’s behalf,

require the registration of the names of tax representatives against the names of the non-resident taxpayers of whom they are the representatives;

make provision for the deletion of the names of persons who cease to be tax representatives.

they consented to, or connived in, the commission of the offence by the non-resident taxpayer;

the commission of the offence by the non-resident taxpayer is attributable to any neglect on the part of the tax representative;

the offence consists in a contravention by the tax representative of an obligation which, by virtue of this section, is imposed both on the tax representative and on the non-resident taxpayer.

is, or is liable to be, registered under this Part, and

is not resident in the United Kingdom.

that person has an established place of business in the United Kingdom;

that person has a usual place of residence in the United Kingdom;

that person is a firm or unincorporated body which (without being resident in the United Kingdom by virtue of paragraph (a)) has amongst its partners or members at least one individual with a usual place of residence in the United Kingdom.

a person (S) supplies a chargeable plastic packaging component that S has produced, or that was imported on behalf of S, to another person (P) under a contract,

a payment falls to be made under the contract for the supply of the component, and

when the contract was made;

whether the contract also provides for other matters.

in respect of plastic packaging components produced by, or imported on behalf of, P, or

by virtue of a secondary liability and assessment notice or a joint and several liability notice,

a body corporate is to be treated as a member of a group at any time in relation to which it falls to be treated as such in accordance with provision made by Schedule 13, and

the representative member of a group at any time is the body corporate which falls to treated as such in accordance with that Schedule.

the person is producing or importing, or has produced or imported, chargeable plastic packaging components,

the activities in the course of which the person produces or imports, or produced or imported, chargeable plastic packaging components form only part of certain activities, the other activities being carried on concurrently or previously (or both) by one or more other persons,

the activities carried on by those persons have been, or are, artificially separated, having regard to whether the persons carrying on those activities are connected within the meaning of section 1122 of CTA 2010 (“connected” persons), and

if all the activities of those persons were taken into account, a single person carrying on that business would at the time of the direction be liable to be registered by virtue of section 55.

the date on which P began to produce or import those components, or

if later, the date with effect from which the single taxable person referred to in the earlier direction became liable to be registered under this Part.

the date with effect from which the single taxable person concerned became liable to be registered, and

the date of the direction.

the persons named in the direction are to be treated as a single taxable person carrying on the activities of a business described in the direction;

any production or import of chargeable plastic packaging components by or on behalf of one of the constituent members in the course of the activities of the taxable person is to be treated as production by or import on behalf of that person;

each of the constituent members is to be jointly and severally liable for any plastic packaging tax due from the taxable person;

any failure by the taxable person to comply with any requirement imposed by or under this Part is to be treated as a failure by each of the constituent members severally;

subject to the preceding paragraphs, for the purposes of this Part the constituent members are to be treated as a partnership carrying on the business of the taxable person and any question as to the scope of the activities of that business at any time are to be determined accordingly.

it appears to the Commissioners that any person (P) who is one of the constituent members should no longer be regarded as such for the purposes of subsection (1)(e) and (f), and

the Commissioners give notice to that effect.

an individual who has died or become incapacitated;

a person (whether or not an individual) who is subject to an insolvency procedure (as defined in the regulations).

requiring the person who is carrying on the business (P) to inform the Commissioners that P is carrying on the business and of the event that has led to P carrying it on;

allowing P to be treated for a limited time as if P and the person who has died, become incapacitated or is subject to an insolvency procedure were the same person;

about such other matters as the Commissioners think fit for securing continuity in the application of this Part in cases to which the regulations apply.

provision requiring P to inform the Commissioners of the transfer;

provision for P’s liabilities and duties under this Part to become, to such extent as may be provided by the regulations, liabilities and duties of T;

provision for any right of either P or T to a tax credit or repayment of plastic packaging tax to be satisfied by allowing the credit or making the repayment to the other;

provision as to the preservation of any records or accounts relating to the business which, by virtue of any regulations under section 63, are required to be preserved for any period after the transfer;

such other provision as the Commissioners think fit for securing continuity in the application of this Part in cases to which the regulations apply.

a chargeable plastic packaging component is imported into the United Kingdom from the Isle of Man, and

a charge corresponding to plastic packaging tax (the “corresponding charge”) has arisen in relation to the component under the law of the Isle of Man.

a tax credit;

a repayment of plastic packaging tax.

the amount of any tax credit, and

the amount of any repayment of plastic packaging tax,

produces or provides, causes to be produced or provided, or otherwise makes use of any document which is false in a material particular, and

does so intending to deceive any person or to secure that a machine will respond to the document as if it were a true document.

makes a statement which the person knows to be false in a material particular, or

recklessly makes a statement which is false in a material particular.

the document referred to in subsection (1) is a return required under any provision made by or under this Part of this Act, or

the information referred to in subsection (2) is contained in or otherwise relevant to such a return,

the amount (if any) by which the person’s gross liability was understated, and

the amount (if any) by which any entitlements of the person to tax credits and repayments of plastic packaging tax were overstated.

any entitlement to any tax credits, or

any repayment of plastic packaging tax.

the amount of any tax credit, and

the amount of any repayment of plastic packaging tax,

a fixed penalty of £500, and

a daily penalty of £40 for each day, after the first, on which the person continues to fail to comply.

has been convicted of an offence, or

is liable to a penalty other than under this section.

an insufficiency of funds is not a reasonable excuse, unless it is attributable to events outside P’s control,

where P relies on any other person to do anything, that is not a reasonable excuse unless P took reasonable care to avoid the failure, and

where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.

the Commissioners or, on appeal, the appeal tribunal within the meaning of Schedule 11, may reduce the penalty to such amount (including nil) as they think proper;

on an appeal relating to any penalty reduced by the Commissioners, the appeal tribunal may cancel the whole or any part of the Commissioners’ reduction.

section 58 (variation and correction of the register);

section 61 (payment, collection and recovery);

section 63 (records);

section 65 (security for tax);

section 68 (statements);

section 69 (tax representatives);

section 74 (death, incapacity or insolvency of person carrying on a business);

section 75 (transfer of business as a going concern);

Schedule 9 (secondary liability and assessment notices and joint and several liability notices);

Schedule 13 (groups of companies).

may make different provision for different purposes;

may include incidental, consequential, supplementary, transitional or transitory provision.

published by the Commissioners in accordance with the regulations, and

not withdrawn by a further notice.

section 48(5) (meaning of “packaging component”);

section 49(8) (meaning of “plastic” and “recycled plastic”);

section 52 (exempt plastic packaging components);

section 80(8) or (9) (penalties for contravening relevant requirements).

it must be laid before the House of Commons after being made, and

it ceases to have effect at the end of the period of 28 sitting days beginning with the day on which the instrument is made, unless within that period the instrument is approved by a resolution of the House of Commons.

affect anything previously done under the regulations, or

prevent the making of new regulations.

comes into force on such day as the Treasury may by regulations appoint, and

has effect in relation to packaging components that are produced in the United Kingdom or imported into the United Kingdom on or after 1 April 2022.