Finance Act 2021

68 Statements for business customers

(1) A person who—

(a) supplies to a business customer a plastic packaging component in respect of which a charge to plastic packaging tax has arisen, and

(b) is liable to pay plastic packaging tax on that component,

must, when invoicing that customer in respect of that component, include with that invoice a statement of the amount of plastic packaging tax arising in relation to that component (a “PPT statement”).

(2) The reference in subsection (1)(a) to supplying a plastic packaging component to a business customer includes supplying that component by virtue of supplying other goods, such as goods that are contained within the component.

(3) A PPT statement must contain such particulars as the Commissioners may prescribe in regulations.

(4) In this section, “business customer” means a person who is supplied with a plastic packaging component in the course of their carrying out a business (within the meaning of section 43(2)).