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Checking which packaging is subject to PPT

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Where a plastic packaging component is made from multiple materials, but contains more plastic by weight than any other substance, it will be classed as a plastic packaging component for the purposes of the plastic packaging tax (PPT).

HMRC’s updated guidance confirms that, where the component includes an adhesive, the business will need to check whether the adhesive is plastic. If the adhesive does not meet the definition of plastic, it must not be treated as ‘any other substance’ from the ‘other substance’ list when working out if the component contains more plastic.

Issue: 1572
Categories: News