CH155513 - Penalties for failure to pay on time: rules for specific taxes: Plastic Packaging Tax (PPT): overview
The penalty rules for failure to pay Plastic Packaging Tax (PPT) in full and on time start for accounting periods from 1 April 2022.
To decide whether a person is liable to a penalty you need to know the due date and the penalty date.
The due date for an amount of PPT is the last working day of the month after the end of the accounting period.
The penalty date is the day after the due date.
A person is liable to
- an initial penalty if an amount of PPT is unpaid at the penalty date, and
- two further penalties if an amount remains unpaid 5 and 11 months after the penalty date.