23.—(1) This Chapter applies for the purposes of the measurement of the weight of any thing for the purposes of any provision in or under the Act.
(2) Regulations 24 to 28 apply to the measurement of weight undertaken or obtained by any person other than the Commissioners.
(3) This Chapter does not apply to the estimation of the weight of finished plastic packaging components for the purposes of section 55(2)(a) of the Act (liability to register: producers and importers), or to regulation 20(2)(i).
(4) In this Chapter—
“agreed method” refers to an agreed method provided by regulation 25;
“specified rules” refers to the rules provided for by regulation 26.
(5) Where, in this Chapter, the weight of any thing is measured for the purposes of the procedure in regulations 5(5) or 7(5), reference to a product line may be construed as if it were to a production run.
24. For the purposes of this Chapter (apart from in regulation 27), the measurement of weight must be carried out—
(a)in the case of section 55(2)(b) of the Act(1), on or before the first day of the calendar month;
(b)where required by regulation 9(b), on or before the day of export of the chargeable plastic packaging component;
(c)under Chapter 3 of this Part, on or before the last day of the accounting period to which the return or account relates;
(d)in any other case, on or before the time of the chargeable event.
25.—(1) The Commissioners may agree rules for measuring weight with any person in writing (an “agreed method”).
(2) The rules that may be agreed under paragraph (1) may (among other things) make provision—
(a)for the method by which weight is to be measured;
(b)for alternative times at which the weight of any thing may be measured in substitution for those specified by regulation 24 (but a rule providing for an alternative time must be agreed before any measurement of weight is made);
(c)for the evidence that must be kept of the measurement of weight;
(d)to disregard goods contained within a packaging component that is imported;
(e)relating to a product line or a production run to which the agreed method may be applied.
(3) Rules agreed under paragraph (1) may only be applied—
(a)by the person with whom the Commissioners have agreed those rules; and
(b)where the Commissioners have not given a notification under paragraph (4),
but they may be applied in relation to measurements of weight obtained by the person with whom the rules are agreed from another person.
(4) Where the Commissioners believe that rules agreed under paragraph (1)—
(a)do not, or no longer, give an accurate indication of the weight of any thing;
(b)have not been complied with by the person with whom they have been agreed; or
(c)should no longer be applied for any other reason,
they may decide that the rules no longer apply, in whole or in part, and notify the person with whom the rules were agreed of that fact.
26. The Commissioners must prescribe specified rules for measuring weight where—
(a)there is no agreement to use an agreed method;
(b)for any reason, an agreed method does not apply;
(c)an agreed method is not used by any person when that method would apply to the measurement of any thing; or
(d)a decision has been made by the Commissioners under regulation 25(4).
27. A person who measures the weight of any thing must re-weigh that thing or obtain a further measurement of the weight of that thing when—
(a)there is a change to the input materials used to produce that thing;
(b)there is any change of common properties of a product line (including where an indicative component no longer accurately represents those common properties); or
(c)when they first become aware of any other relevant change of circumstance that may affect the accuracy of the measurement of weight, and
the provisions of this Chapter apply to the re-weighing of that thing.
28. Where the weight of any thing is measured for purposes in or under the Act, a record in writing must be kept of—
(a)the result of the weighing process, expressed in the unit of measurement in which the process was carried out;
(b)the methodology used to carry out the measurement; and
(c)if the result of the process is expressed in a unit of measurement other than metric units, the calculations showing the conversion of that result into metric units.
29.—(1) Paragraph (2) applies where it appears to the Commissioners that a person has—
(a)made an incorrect measurement of weight;
(b)obtained a measurement of weight from another person that is incorrect;
(c)failed to give the correct weight of any thing to the Commissioners;
(d)failed to weigh (or re-weigh) any thing when required to do so;
(e)failed to keep any records under this Chapter; or
(f)failed to comply, where applicable, with an agreed method or (as the case may be) with specified rules.
(2) The Commissioners may—
(a)determine the weight of any thing for purposes in or under the Act to the best of their judgement;
(b)substitute that determination for any measurement or calculation of weight made by any person; and
(c)notify the determination to that person.
(3) In making a determination under paragraph (2)(a), the Commissioners may—
(a)make estimates or assumptions;
(b)make comparisons between the thing to be weighed and products or materials that are similar in nature, and may rely on any evidence they may have as to the weight of such similar products or materials;
(c)rely on samples taken under paragraph 1 of Schedule 12 to the Act (plastic packaging tax: information and evidence);
(d)rely on any information or documents (including obtained in the course of an inspection) under any other power that applies for the purposes of plastic packaging tax.
Section 55(2)(b) must be read subject to section 55(4) for the year beginning with 1st April 2022.