SCHEDULES

SCHEDULE 14Plastic packaging tax: assessment of penalties under section 80

Section 80

Interpretation

1I18I14

In this Schedule “penalty” means a penalty under section 80 (penalty for contravening relevant requirements).

Annotations:
Commencement Information
I18

Sch. 14 para. 1 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I14

Sch. 14 para. 1 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4

Assessment etc of penalty

2I17I3

Where a person is liable to a penalty, the Commissioners—

a

may assess the amount of that penalty, and

b

where such an assessment is made, must notify the person of that amount.

Annotations:
Commencement Information
I17

Sch. 14 para. 2 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I3

Sch. 14 para. 2 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4

3I11I15

1

Sub-paragraph (2) applies where—

a

the Commissioners have made an assessment of a penalty, and

b

it appears to the Commissioners that the amount which ought to have been assessed exceeds the amount that has already been assessed.

2

The Commissioners—

a

may make a supplementary assessment of the amount of the penalty, and

b

where such an assessment is made, must notify the person of that amount.

Annotations:
Commencement Information
I11

Sch. 14 para. 3in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I15

Sch. 14 para. 3 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4

Further provision about assessments under paragraphs 2 and 3

4I8I10

1

An amount assessed and notified to a person under paragraph 2 or 3 is recoverable on the basis that it is an amount of plastic packaging tax due from that person.

2

But sub-paragraph (1) does not apply if, or to the extent that, the assessment has been withdrawn or reduced.

Annotations:
Commencement Information
I8

Sch. 14 para. 4 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I10

Sch. 14 para. 4 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4

5I7I9

The fact that an act or omission giving rise to a penalty has ceased before an assessment is made under paragraph 2 or 3 does not affect the power of the Commissioners to make such an assessment.

Annotations:
Commencement Information
I7

Sch. 14 para. 5 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I9

Sch. 14 para. 5 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4

6I2I4

1

Sub-paragraph (2) applies where—

a

the Commissioners assess a person to an amount due by way of a penalty under paragraph 2 or 3, and

b

the person is also assessed under Schedule 10 for an accounting period to which the act or omission attracting the penalty is referable.

2

The assessments under paragraph 2 or 3 and Schedule 10 may be combined and notified to the person as one assessment.

3

A notice of a combined assessment under sub-paragraph (2) must separately identify the penalty being assessed.

Annotations:
Commencement Information
I2

Sch. 14 para. 6 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I4

Sch. 14 para. 6 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4

Assessment etc of daily penalties

7I5I12

1

Where an assessment is made under paragraph 2 or 3 to an amount of a penalty to which any person is liable, the notification of that amount must specify a time, not later than the end of the day of the giving of the notification, to which the amount of any daily penalty is calculated.

2

For the purposes of sub-paragraph (1) “daily penalty” means a penalty imposed under section 80(1)(b).

3

If further penalties accrue in respect of a continuing failure after that date, a further assessment or further assessments may be made under paragraph 2 or 3 in respect of the amounts so accruing.

Annotations:
Commencement Information
I5

Sch. 14 para. 7 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I12

Sch. 14 para. 7 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4

8I16I1

1

Sub-paragraph (2) applies where—

a

an assessment to a penalty is made specifying a date for the purposes of paragraph 7(1) above, and

b

the failure in question is remedied within such period as may for the purposes of this sub-paragraph have been notified by the Commissioners to the person liable for the penalty.

2

The failure is to be deemed for the purposes of any further liability to a penalty to have been remedied on the specified date.

Annotations:
Commencement Information
I16

Sch. 14 para. 8 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I1

Sch. 14 para. 8 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4

Time limits for assessments

9I6I13

1

An assessment under paragraph 2 or 3 may not be made after the end of the relevant period.

2

Except in a case within sub-paragraph (3) the relevant period is the period of 4 years from the act or omission to which the penalty relates.

3

Where an assessment under paragraph 2 or 3 is made in a case involving loss of plastic packaging tax—

a

brought about deliberately by the person, or

b

attributable to a failure by the person to comply with a requirement of section 55 or a requirement of regulations under section 58,

the relevant period is the period of 20 years from the act or omission to which the penalty relates.

4

In sub-paragraph (3) the reference to a loss brought about by a person includes a reference to a loss brought about by another person acting on behalf of that person.