The Plastic Packaging Tax (Descriptions of Products) Regulations 2021

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations make provision in relation to Plastic Packaging Tax, introduced by the Finance Act 2021 (c. 26) (“the Act”).

Regulation 1 provides for citation and commencement and regulation 2 lists the definitions used in these Regulations.

Regulation 3 states that the meaning of “packaging component” is modified, for the purposes of Part 2 of the Act, by the removal of descriptions of products under regulation 4; and, where that regulation does not apply, by the addition of descriptions of products under regulation 5.

Regulation 4 removes three categories of products from the meaning of “packaging component”. These are (i) filled packaging components with a primary storage function, (ii) packaging components that are an integral part of goods and are necessary to enable the goods to be used or consumed and (iii) packaging components designed for re-use in the presentation of goods, where those components are set aside or designated as such.

Regulation 5 adds an additional category of products to the meaning of “packaging component”. These are products designed to be suitable for single-use by a user or consumer.

A Tax Information and Impact Note covering this instrument was published on 20th July 2021 alongside a draft of this instrument and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.