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The charge to plastic packaging tax

Plastic packaging tax is charged on 'chargeable plastic packaging components' which are either¹:

1. Ìý

   •ÌýÌýÌýÌý produced in the United Kingdom by a person acting in the course of business

2. Ìý

   •ÌýÌýÌýÌý imported into the United Kingdom on behalf of such a person

For these purposes a business includes any activity of a government department or other public authority, as well as charities carrying out activities for commercial purposes².

A person who is neither registered nor required to be registered for plastic packaging tax is treated as not acting in the course of a business³.

What is a plastic packaging component?

A 'packaging component' is a product that is designed to be suitable for use, whether alone or in combination with other products, in the containment, protection, handling, delivery or presentation of goods at any stage in the supply chain of the goods from the producer of the goods to the user or consumer⁴.

A 'plastic