PART 2

Plastic packaging tax

Miscellaneous

Statements for business customers
68
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)).
S. 68(1)(2)(4) in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
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. 68(3) in force at 1.4.2022 by S.I. 2021/1409, reg. 4