CH155515 - Penalties for failure to pay on time: rules for specific taxes: Plastic Packaging Tax (PPT): penalties – failure to pay all or part of amounts due – initial penalty

A person incurs an initial penalty when they do not pay the PPT by the due date. They become liable to the penalty on the penalty date.

The amount of the initial penalty is 5% of the amount unpaid at the penalty date.

See the example at CH155518.