Closed consultation

Draft regulations: The Plastic Packaging Tax (General) (Amendment) Regulations 2023

From:
HM Revenue & Customs
Published
9 May 2023

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Summary

This technical consultation seeks views on draft regulations to amend the rules for claiming tax credits in certain circumstances in respect of Plastic Packaging Tax.

This consultation ran from
to

Consultation description

We welcome views on these draft regulations which amend how a business claims a Plastic Packaging Tax credit in certain circumstances.

The regulations will require businesses to separately claim a tax credit for tax arising in the same accounting period from tax credits where the tax arose in a previous accounting period.

Businesses are already instructed in guidance which has force of law to complete Plastic Packaging Tax returns in this way. This amendment will ensure that the legislation aligns with the guidance and the online system for claiming tax credits.

This technical consultation invites views from stakeholders on the drafting of the statutory instrument to ensure it delivers the policy intent.

This is of interest to:

  • UK manufacturers of plastic packaging
  • importers of plastic packaging into the UK

Documents

The Plastic Packaging Tax (General) (Amendment) Regulations 2023

ODT, 18.5 KB

This file is in an OpenDocument format

Published 9 May 2023