The Plastic Packaging Tax (General) Regulations 2022
PART 1Preliminary
1Citation and commencement
2Interpretation
3Prescribed by the Commissioners
PART 2Determination of plastic and recycled content, meaning of “substantial modification” etc.
4Plastic packaging component: substances other than plastic
5Plastic packaging component: methodology of determination of plastic content
6Provision of evidence that plastic is recycled plastic
7Chargeable plastic packaging component: method of calculation of recycled plastic content
8Meaning of substantial modification
PART 3Deferrals and credits
CHAPTER 1Plastic packaging components intended for export
9Cancellation of liability
10Direct export condition: further conditions
11Meaning of sufficient evidence
CHAPTER 2Tax credits
12Interpretation
13Tax credits: meaning of sufficient evidence
14Entitlement to tax credit
15Claim for a tax credit: conditions, form etc.
16Records for tax credit claims
17Payment of tax credit claims
18Repayment of tax credits
19Cessation of business etc.
PART 4Registration and administration
CHAPTER 1Registration
20Notification of liability to be registered: form, manner and content
21Preservation of records
22Correction of the register
CHAPTER 2Measurement of Weight
23Application and interpretation
24Measurement of weight: timing
25Agreed method of measurement of weight
26Specified rules for the of measurement of weight
27Requirement to re-weigh
28Records of measurement
29Determination of weight by the Commissioners
CHAPTER 3Accounting periods, payment, returns etc.
30Interpretation
31Accounting periods
32Payment
33Requirement to make returns
34Form, manner and content of returns etc.
35Correction of returns
36Requirement to keep accounts
PART 5Keeping and preservation of records
37Further requirements to keep records
38Preservation of records
PART 6Repayments
39Interpretation
40Form, manner and content of claims for repayment
41Reimbursement arrangements: general
42Reimbursement arrangements: provisions to be included
43Reimbursement arrangements: repayments
44Records relating to reimbursement arrangements: keeping and production
45Undertakings
PART 7
CHAPTER 1Secondary liability and assessment notices
46Interpretation
47Secondary liability and assessment notices: factors that may be taken into account
48Secondary liability and assessment notices: applications to revoke or reduce amount
CHAPTER 2Joint and several liability notices
49Joint and several liability notices: factors that may be taken into account
50Joint and several liability notices: notifications and applications to revoke
PART 8Groups
51Interpretation
52Applications for group treatment
53Other applications and notifications
54Corrections to applications and notifications
PART 9Miscellaneous matters
CHAPTER 1Partnerships and other unincorporated bodies
55Unincorporated bodies: general
56Partnerships: compliance with requirements
57Partnerships: changes of partners etc.
58Other unincorporated bodies
CHAPTER 2Death, incapacity etc.
59Death, incapacity or insolvency

2022 No. 117

Plastic Packaging Tax

The Plastic Packaging Tax (General) Regulations 2022

Made

Laid before the House of Commons

Coming into force

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 47(5), 48(7), 49(10), 51(1)(b) and (2)(c), 53, 56(5), 58, 60, 61, 63(1) to (3), 66, 74, 84(1) and (2) of, and paragraphs 2(4)(a), 5(2) and (3), 10(4)(a) and 15 of Schedule 9, paragraphs 7(3) and 10 of Schedule 10, and paragraph 12 of Schedule 13 to, the Finance Act 20211, make the following Regulations: