SI 2022/117 The Plastic Packaging Tax (General) Regulations 2022

Published on: 10 February 2022

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Specialist Tax Statutory Instruments

Article summary

These Regulations set out the detailed administrative requirements for the Plastic Packaging Tax which was introduced in Finance Act 2021. In particular, the regulations provide detailed definitions which establish when a plastic packaging component is finished and therefore becomes chargeable for the purposes of the tax. These Regulations come into force on 1 April 2022.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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