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Plastic Packaging Tax (PPT) – Key questions and answers

If a business sets up in one of the new Freeport zones, will it be exempt from Plastic Packaging Tax (PPT)?

If a business operates in a Freeport, it can import packaging or raw material for the UK and export markets into the Freeport with Plastic Packaging Tax (PPT) only due on the plastic packaging which is released into free circulation in the UK.

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Source Moore and Smalley

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