Plastic Packaging Tax: Further Webinars, refreshed step-by-step guides
With less than 2 months to go until Plastic Packaging Tax (PPT) comes into force, HMRC has shared the following updates with the CIOT and other stakeholders. If you have any feedback about PPT guidance, education or processes that you would like raised to HMRC, please contact [email protected] with ‘Plastic Packaging Tax’ in the title.
Further webinars
Due to the success of the Plastic Packaging Tax (PPT) webinars that took place in Autumn last year, we are running these sessions again. This is a good opportunity for anyone who missed out joining the live sessions previously. The further sessions will also incorporate information on weighing methods that has been published in guidance since the webinars last year.
Please find the details for the further webinars below. Recording of both webinars will again be available online afterwards however, questions asked during the session will only be available to those who join live. We look forward to you joining us for both sessions.
Webinar 1: Introduction to Plastic Packaging Tax
This webinar will cover how the tax will operate including:
- what plastic packaging the tax applies to
- who is responsible for paying and accounting for the tax
- what information is needed for your tax returns and record keeping.
Webinar 1 is running on: Friday 18th February at 13:45 - 14:45 and Friday 25th February 13:45 - 14:45
Sign up now by visiting this link here
Webinar 2: Administrative and Technical Aspects
This webinar will cover the technical points about recycled plastic and exemptions from the
tax including:
- how to claim tax credits
- allowable sources of recycled plastic
- methods for calculating or evidencing recycled plastic content and weight of packaging components
- supply chain responsibilities
Webinar 2 is running on: Tuesday 22nd February 09:45 - 10:45 and Monday 28th February 13:45 - 14:45
Sign up now by visiting this link here
Updated step-by step guides on what plastic packaging is in scope of the tax and who is liable to account for it
We have updated the two ‘decision tree’ documents to assist businesses in understanding the tax and what plastic packaging products are in scope, aligning the guides with The Plastic Packaging Tax (Descriptions of
Products) Regulations 2021. They also signpost to examples on GOV.UK on what plastic packaging is subject to the tax or not.
The decision trees assist with:
- Determining if plastic packaging is in scope of the tax, and
- Who is required to account and potentially pay tax on the plastic packaging.
The decision trees are attached to this email and are also available on LinkedIn here https://lnkd.in/edE8dytp and here https://lnkd.in/eQ_bv9Wq
PPT guidance: further information published
We have published the following updates to the main PPT guidance on GOV.UK:
- new guidance on weighing plastic packaging components and each material used when manufacturing them
- examples of due diligence checks you can carry out if you manufacture, import or purchase plastic packaging from another business
- Updated examples of packaging in and out of scope
- To ease navigation, we have published a collection page that lists the PPT guidance pages published on GOV.UK, webinars and also past consultations.
We will continue to communicate published improvements to the guidance as they become available.
Supporting businesses to get the tax right
HMRC understands this is a new tax and businesses want reassurance they are preparing appropriately. We are working closely with industry to help businesses understand and be able to comply with the requirements. As with other taxes, we will do all we can to help businesses comply with the tax. We know that some businesses will need help with understanding their tax liabilities and others will seek to evade paying it. We will help businesses get it right at each step and will only resort to using enforcement powers where needed.