- Latest available (Revised)
- Point in Time (01/04/2022)
- Original (As made)
Point in time view as at 01/04/2022.
There are currently no known outstanding effects for the The Plastic Packaging Tax (General) Regulations 2022, Section 5.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
5.—(1) To satisfy the Commissioners that a relevant packaging component(1) 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.
“Packaging component” is to be construed in accordance with section 48 of the Act and S.I. 2021/1417.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: