Finance Act 2021

48 Meaning of “plastic packaging component”

(1) A “packaging component” is a product that is designed to be suitable for use, whether alone or in combination with other products, in the containment, protection, handling, delivery or presentation of goods at any stage in the supply chain of the goods from the producer of the goods to the user or consumer.

(2) Subject to section 52, it does not matter why a component within this definition is produced or imported (for example, whether it is produced or imported for use in the supply chain of the goods or by a user or consumer).

(3) A “plastic packaging component” is a packaging component that contains more plastic, when measured by weight, than any other single substance listed in regulations under subsection (7)(a).

(4) A packaging component that contains plastic is taken to be a plastic packaging component unless it is shown that it is not such a component.

(5) The Treasury may by regulations amend the meaning of “packaging component” by—

(a) adding descriptions of products, or

(b) removing descriptions of products.

(6) Regulations under subsection (5) may amend this Part.

(7) The Commissioners may by regulations—

(a) list substances for the purposes of subsection (3);

(b) make provision about the methodology to be used, or the information or evidence required, to satisfy them that a packaging component that contains plastic is not a plastic packaging component.