Market leading insight for tax experts
View online issue

Plastic packaging tax: packaging components

printer Mail

The Plastic Packaging Tax (Descriptions of Products) Regulations, SI 2021/1417 revise the definition of ‘packaging component’. Products which fall within the definition will be subject to the new tax.

Three existing product categories are removed from the definition:

  • filled packaging components with a primary storage function;
  • packaging components that are an integral part of goods and are necessary to enable the goods to be used or consumed; and
  • packaging components designed for re-use in the presentation of goods, where those components are set aside or designated as such.

One new category is added:

  • products designed to be suitable for single use by a user or consumer.

The regulations come into force on 1 April 2022.

Issue: 1558
Categories: News