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 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.
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