The Plastic Packaging Tax (General) Regulations 2022

Interpretation

2.—(1) In these Regulations—

“the Act” means the Finance Act 2021;

“accounting periods” refers to the periods determined by regulation 31;

“chargeable event”, unless otherwise specified, refers to the production or importation of a chargeable plastic packaging component(1) within the meaning of section 43(1) of the Act (charge to plastic packaging tax);

“common properties” refers to the shared properties of components of identical design;

“finished plastic packaging components” means finished(2) plastic packaging components taken into account for the purposes of section 55(2) of the Act (liability to register: producers and importers)(3);

“identical design” means that two or more components are designed to be identical in respect of—

(a)

their input materials;

(b)

their weight;

(c)

their characteristics or functions; and

(d)

any—

(i)

determination under regulation 5(3);

(ii)

calculation under regulation 7(3); and

(iii)

measurement of weight under Chapter 2 of Part 4,

relating to each component (whether or not that determination, calculation or measurement is carried out);

“indicative component” means—

(a)

a sample component of a product line;

(b)

where the procedure in regulation 5(5) is applied, a sample component of a production run, the properties of which are derived from the calculation under regulation 5(6); or

(c)

where the procedure in regulation 7(5) is applied, a sample component of a production run, the properties of which are derived by the modified calculation under regulation 7(6);

“in writing” includes electronic communications;

“product line” means a group of components with common properties;

“production run” means a single phase of production of a product line, including a phase of production that has commenced but has not been completed at the time of the chargeable event;

“return” means a return made under regulation 33.

(1)

“Chargeable plastic packaging component” is to be construed in accordance with section 47 of the Act.

(2)

Whether a component is “finished” is determined in accordance with section 47(3) of the Act and regulation 8 below.

(3)

Section 55(2) is to be construed subject to section 55(3).