SI 2022/117
Administrative requirements for the Plastic Packaging Tax which commences on 1 April 2022.
Regulations provide the detailed definitions which establish
- when a plastic packaging component is finished and therefore becomes chargeable for the purposes of the tax
- etails the evidence that businesses need to keep, provides detail on how to weigh packaging and determine the recycled plastic content
- sets out the obligations with reference to the administration of the tax, such as requirements relating to registration and returns
Source
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