Finance Act 2021

Section 64

SCHEDULE 12 Plastic packaging tax: information and evidence

PART 1 Information

Power to take samples

1 (1) An authorised person may at any time take such samples from a product as the person requires for the purpose of determining how the product ought to be treated, or ought to have been treated, for the purposes of plastic packaging tax.

(2) A sample may only be taken under this paragraph if the authorised person—

(a) has reasonable cause to believe that the product is a chargeable plastic packaging component, and

(b) considers it necessary for the protection of the revenue against mistake or fraud.

(3) A sample taken under this paragraph must be disposed of in such manner as the Commissioners may direct.

(4) In this paragraph “authorised person” means a person acting under the authority of the Commissioners.

Disclosure of information

2 (1) The Commissioners may disclose information obtained or held by them in, or in connection with, their functions in relation to plastic packaging tax to—

(a) the Secretary of State;

(b) the Environment Agency;

(c) the Scottish Environmental Protection Agency;

(d) Natural Resources Wales;

(e) the Medicines and Healthcare Products Regulatory Agency;

(f) the Department of Agriculture, Environment and Rural Affairs in Northern Ireland or any agency thereof;

(g) an authorised officer of a person listed in paragraphs (a) to (f).

(2) Information may only be disclosed under sub-paragraph (1) for the purpose of assisting a person listed in paragraphs (a) to (g) of that sub-paragraph in the performance of their duties.

(3) A person listed in sub-paragraph (1)(a) to (g) may disclose information to the Commissioners, or to an authorised officer of the Commissioners, for the purposes of assisting the Commissioners in the performance of their duties relating to plastic packaging tax.

(4) No charge may be made for any disclosure made by virtue of this paragraph.

(5) Nothing in this paragraph permits the disclosure of information which, although disclosed in compliance with this paragraph, would contravene the data protection legislation.

(6) In this paragraph “data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act).

(7) References in this paragraph to an authorised officer of any person are to any person who has been designated by the principal as a person to and by whom information may be disclosed by virtue of this paragraph.

PART 2 Evidence

Evidence by certificate

3 (1) A certificate of the Commissioners that—

(a) a person was or was not at any time registered, or

(b) that a return required by regulations under section 61 has not been made or had not been made at any time,

is, in any proceedings evidence, or in proceedings in Scotland sufficient evidence, of that fact.

(2) A copy of any document provided to the Commissioners for the purposes of this Part and certified by them to be such a copy shall be admissible in any proceedings, whether civil or criminal, to the same extent as the document itself.

(3) In any proceedings any document purporting to be a certificate under sub-paragraph (1) or (2) is to be taken to be such a certificate unless the contrary is shown.

Inducements to provide information

4 (1) This paragraph applies to—

(a) criminal proceedings against a person in respect of an offence in connection with or in relation to plastic packaging tax;

(b) proceedings against a person for the recovery of a sum due in connection with or in relation to plastic packaging tax.

(2) A statement made, or a document produced, by or on behalf of the person is not inadmissible in proceedings to which this paragraph applies only by reason that—

(a) a matter falling within sub-paragraph (3) or (4) was drawn to that person’s attention, and

(b) the person was, or may have been, induced to make the statement or provide the document as a result.

(3) The matters falling within this sub-paragraph are—

(a) that, in relation to plastic packaging tax, the Commissioners may assess an amount due by way of a penalty instead of instituting criminal proceedings;

(b) that it is the practice of the Commissioners (without giving any undertaking as to whether they will make such an assessment in any case) to be influenced by whether a person—

(i) has made a full confession of any dishonest conduct to which the person has been, or is, a party;

(ii) has otherwise co-operated fully with any investigation.

(4) The matter falling within this sub-paragraph is the fact that the Commissioners or, on appeal, an appeal tribunal have power by or under this Part to reduce a penalty.