The Plastic Packaging Tax (General) Regulations 2022

Part 2 of the Finance Act 2021 introduced the Plastic Packaging Tax and set out its framework and key definitions. These Regulations set out detailed administrative requirements for the Plastic Packaging Tax. Definitions are given to establish when a plastic packaging component is considered ‘finished,’ and therefore chargeable to the tax. It also details record keeping and weighing requirements and how to determine the recycled plastic content.