Plastic Packaging Tax - screening equality impact assessment
Published 23 January 2023
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This publication is available at https://www.gov.uk/government/publications/plastic-packaging-tax/plastic-packaging-tax-screening-equality-impact-assessment
Policy objective
From 1 April 2022, Plastic Packaging Tax (PPT) will be charged on plastic packaging that is manufactured in or imported into the UK, containing less than 30% recycled plastic.
The aim of PPT is to provide a clear economic incentive for businesses to use recycled plastic in the manufacturing of plastic packaging. This will create greater demand for this material. In turn, it will stimulate increased levels of recycling and collection of plastic waste, diverting it away from landfill or incineration.
To mitigate against disproportionate administrative burdens relative to the environmental benefits of the tax, only businesses that manufacture or import 10 tonnes or more of plastic packaging within a 12-month period will be liable to register for PPT.
PPT will be charged at a rate of £200 per tonne.
There are a limited number of exemptions from PPT, including an exemption for the immediate packaging of licensed human medicines.
Customer groups affected
The tax will impact manufacturers and importers of plastic packaging.
What customers will need to do
From 1 April 2022, businesses who manufacture or import 10 tonnes or more of plastic packaging within a 12-month period will need to register for PPT. They will have 30 days to register for the tax from the date they become liable. After the end of each quarterly accounting period, they will need to submit a PPT return, even if all the plastic packaging they manufacture or import contains 30% or more recycled plastic. Where applicable, businesses will also need to account for PPT.
Alongside this, businesses will need to keep appropriate records and accounts to support their quarterly returns.
Businesses will need to access the PPT registration service and submit quarterly returns via a digital system hosted on GOV.UK.
Assessing the impact
Before the tax commenced, we assessed the equality impacts on all the protected characteristic groups in line with the Equality Act and Public Sector Equality Duty and section 75 of the Northern Ireland Act:
- race
- disability
- sex
- gender reassignment
- sexual orientation
- age
- religion or belief
- pregnancy and maternity
- marriage and civil partnership
- carers
- political opinion (for Northern Ireland only)
There is no evidence to suggest there will be impacts on those customers within any of the protected characteristic groups listed above. Support for digitally assisted and digitally excluded customers will be provided as required.
People who use different languages (Including Welsh Language and British Sign Language)
The online PPT service will be available in both English and Welsh.
Guidance has also been published in Welsh on GOV.UK. Where customers request additional assistance in Welsh, callers will be referred to HMRC’s Welsh Language unit.
Opportunities to promote equalities
We have considered opportunities to promote equalities and good relations between people in each of the protected characteristic groups and those outside of that group. None have been identified within the scope of this project.
A full equality impact assessment is not recommended.