Download the full outcome
Detail of outcome
This document provides a summary of the responses to the consultation and the government’s decisions on the final policy design. Plastic Packaging Tax (PPT) will apply from 1 April 2022 and be legislated for in Finance Bill 2021.
Following this consultation, the government has published draft legislation, explanatory notes and a tax information and impact note (TIIN).
This consultation was published on 11 March and was due to close on 20 May. We are grateful for the responses we have already received. The government recognises that many sectors with an interest in this policy are affected by COVID-19. We want to give all stakeholders time to submit their views, so we have extended the consultation. The closing date is now 20 August 2020 (11.45pm). However, we encourage early responses from stakeholders, where possible, to support our ongoing consideration of this policy.
This document provides more information on these announced areas, as well as asking for views on areas of the tax design which have been further refined ahead of the tax commencing in April 2022. The government would like to hear from businesses, individuals, tax advisers, trade and professional bodies and other interested parties.
The best way to respond to this consultation is to download and complete the consultation response form below, and email it to: email@example.com.