The Plastic Packaging Tax (General) Regulations 2022

Plastic packaging component: substances other than plasticU.K.

This section has no associated Explanatory Memorandum

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

I1Reg. 4 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”.