Policy paper

Plastic Packaging Tax amendments

This Tax Information and Impact Note sets out technical changes to the Plastic Packaging Tax legislation.

• From: HM Revenue & Customs
• Published: 27 October 2021

Documents

Plastic Packaging Tax amendments

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Details

This measure introduces technical changes to the Plastic Packaging Tax legislation contained within Part 2, Schedule 9 and Schedule 13 of Finance Act 2021.

The changes will ensure that the tax operates as intended, that the UK complies with international agreements, and that HMRC has the appropriate framework to administer the tax.

Published 27 October 2021