The Plastic Packaging Tax (General) Regulations 2022

PART 2 U.K. Determination of plastic and recycled content, meaning of “substantial modification” etc.

Plastic packaging component: substances other than plastic U.K.

4.  For the purposes of section 48(3) of the Act (meaning of “ plastic packaging component”)(1), the single substances other than plastic(2) are—

(a) aluminium;

(b) steel;

(c) any metal not within paragraphs (a) or (b);

(d) glass;

(e) paper and cardboard;

(f) wood; or

(g) any non-metal not within paragraphs (d) to (f).

Commencement Information

I1 Reg. 4 in force at 1.4.2022, see reg. 1

Plastic packaging component: methodology of determination of plastic content U.K.

5.—(1) To satisfy the Commissioners that a relevant packaging component(3) is not a plastic packaging component, a producer or importer of relevant packaging components must—

(a) undertake a determination under paragraph (3); or

(b) obtain that determination from another person,

and keep a record of it in writing.

(2) The result of that determination must be that the relevant packaging component does not fall within the definition of “plastic packaging component” in section 48(3) of the Act.

(3) A determination must state—

(a) the weight of plastic contained in a relevant packaging component;

(b) the weight of each of the single substances listed in regulation 4 contained in the relevant packaging component; and

(c) whether the relevant packaging component contains more plastic, according to the weight given under sub-paragraph (a), than any other single substance in respect of each of which the weight is given under sub-paragraph (b).

(4) Where relevant packaging components are within a product line, a determination under paragraph (3) may be made by reference to an indicative component rather than to each relevant packaging component within that product line.

(5) Where relevant packaging components are part of a production run, a determination under paragraph (3) may be made by reference to an indicative component of that production run by applying the calculation under paragraph (6), rather than to each relevant packaging component of that production run.

(6) Where the procedure in paragraph (5) is applied, the calculation of the weight of plastic and the weight of each of the single substances listed in regulation 4 contained in an indicative component must be calculated in accordance with the formula—

Where

• W is the weight of plastic or the weight of each of the single substances listed in regulation 4 contained in the indicative component.

• T is the weight of plastic or the weight of each of the single substances listed in regulation 4 used in the production run.

• N is the number of relevant packaging components in the production run.

(7) Where relevant packaging components are within a product line, a determination under paragraph (3) may be made by reference to the design specifications of a relevant packaging component rather than to each relevant packaging component within that product line provided that the following conditions are met—

(a) the design specifications include—

(i) the weight of the relevant packaging component;

(ii) the weight of plastic to be used in the relevant packaging component;

(iii) the weights of each of the single substances listed in regulation 4 to be used in the relevant packaging component; and

(b) an indicative component has been weighed and its weight is equal to that in the design specifications.

(8) The determination under paragraph (3) must not include the weights of—

(a) waste material produced and discarded during the production process;

(b) waste or surplus material attached to the relevant packaging component at the chargeable event;

(c) goods contained within a relevant packaging component, when that component is imported.

(9) When goods contained within an imported relevant packaging component are other relevant packaging components, an importer must undertake or obtain and keep a record of a determination in accordance with paragraph (3) in respect of those other components.

(10) If at any time—

(a) where the procedure in paragraphs (4) or (7) has been applied, the indicative component relied on no longer accurately represents the common properties of a product line; or

(b) a determination under paragraph (3) (or any further determination required by this paragraph) is inaccurate or no longer correct,

the producer or importer must undertake or obtain a further determination and keep a record of it in writing.

(11) In this regulation, “relevant packaging component” means a packaging component that contains plastic.

Commencement Information

I2 Reg. 5 in force at 1.4.2022, see reg. 1

Provision of evidence that plastic is recycled plastic U.K.

6.—(1) To satisfy the Commissioners that plastic is recycled plastic(4), a person must have sufficient evidence of that fact and keep a record of that evidence.

(2) The Commissioners must prescribe what constitutes sufficient evidence for the purposes of paragraph (1).

Commencement Information

I3 Reg. 6 in force at 1.4.2022, see reg. 1

Chargeable plastic packaging component: method of calculation of recycled plastic content U.K.

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.

Commencement Information

I4 Reg. 7 in force at 1.4.2022, see reg. 1

Meaning of substantial modification U.K.

8.—(1) For the purposes of section 47(3) of the Act, “ substantial modification” means a chargeable modification to a component made by a relevant manufacturing process.

(2) In this regulation—

(a) a “chargeable modification” is a change to the—

(i) shape;

(ii) structure;

(iii) thickness; or

(iv) weight,

of a component;

(b) a “relevant manufacturing process” means any process of production of components other than—

(i) blowing or forming from a pre-form;

(ii) cutting;

(iii) labelling;

(iv) sealing.

(3) Where any process within paragraph (2)(b)(i) to (iv) is carried out at the same time as a relevant manufacturing process, it is to be treated as a relevant manufacturing process.

(4) In paragraph (2)(b)(i), “pre-form” means a component formed into a provisional shape or form prior to its subsequent expansion by blowing or forming.

Commencement Information

I5 Reg. 8 in force at 1.4.2022, see reg. 1

(1)

Section 48(3) of the Act provides that a “plastic packaging component” is a packaging component that contains more plastic, when measured by weight, than any other single substance listed in regulation 4.

(2)

“Plastic” is to be construed in accordance with section 49 of the Act. The term “plastic” includes “recycled plastic”.

(3)

“Packaging component” is to be construed in accordance with section 48 of the Act and S.I. 2021/1417.

(4)

“Recycled plastic” is to be construed in accordance with section 49 of the Act. Section 49(7) provides that plastic is not to be taken as recycled plastic unless it is shown that it is recycled plastic.