Initial guidance to help businesses prepare for the new Plastic Packaging Tax is now available on GOV.UK.
The guidance provides a high-level overview of the tax and is designed to help manufacturers and importers of plastic packaging, and businesses that buy plastic packaging (or goods contained in plastic packaging), understand:
- if they will need to register for the tax
- what records they will need to keep
- what steps they will need to take to begin preparing for the introduction of the tax in April 2022
There is also further information for businesses around the tax’s key definitions, exemptions and reliefs.
More information, including detail and examples of items caught by the tax, will be published later in the year. Agents representing businesses who may be affected by the tax should familiarise themselves with this guidance.