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Home Resources Legal Updates April 2022

The Plastic Packaging Tax (General) Regulations 2022

07 April 2022

Amends/Commences: 

  • None

Comes into force: 1st April 2022
 
Jurisdiction: United Kingdom
 
Detailed administrative duties are set out for the Plastic Packaging Tax. Definitions are provided, establishing when a ‘plastic packaging component’ is finished and becomes taxable. They also provide details on records that businesses need to keep, provide instructions on weighing, and set out the formula on calculating the recycled content in a plastic packaging component.
 
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