PART 2

Plastic packaging tax

Charging of plastic packaging tax

Charge to plastic packaging tax
43
1
The charge to plastic packaging tax arises when a chargeable plastic packaging component is—
a
produced in the United Kingdom by a person acting in the course of a business, or
b
imported into the United Kingdom on behalf of such a person.
2
The reference in subsection (1) to “a business” includes any activity of a government department or other public authority, or of a charity, that is carried out for commercial purposes.
2A
A person who is neither registered nor liable to be registered (see sections 55 to 57) is to be treated, for the purposes of subsection (1) of this section, as not acting in the course of a business.
3
Subsection (1) is subject to section 52 (exempt plastic packaging components).
S. 43 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
S. 43(2A) inserted (24.2.2022) by Finance Act 2022 (c. 3), Sch. 12 para. 2
Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5
S. 43 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4