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The Plastic Packaging Tax (Descriptions of Products) Regulations 2021
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- UK Statutory Instruments
- 2021 No. 1417
- Regulation 5
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Meaning of “packaging component”: adding descriptions of products
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5.—(1) Products to which paragraph (2) applies are to be treated as “packaging components”.
(2) This paragraph applies to any product that is designed to be suitable, whether alone or in combination with other products—
(a)for single-use (even if it is capable of being used on more than one occasion), and
(b)for use by a user or consumer in the containment, protection, handling, delivery or presentation of—
(i)any commodity, or
(ii)waste.
(3) For the purposes of this regulation, “waste” means any substance or object that is discarded by a user or consumer or that a user or consumer intends to be discarded.
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