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Home / De-Voil /Part V24 Plastic packaging tax /Division V24.1 Commentary /Plastic packaging tax / V24.103 Exemption for plastic packaging tax
Commentary

V24.103 Exemption for plastic packaging tax


Part V24 Plastic packaging tax

Plastic packaging is exempt from the charge to tax if the plastic packaging components are designed to be one of the following:

  1. Ìý

    •ÌýÌýÌýÌý used for the immediate packaging of licensed human medicine1

  2. Ìý

    •ÌýÌýÌýÌý recorded as permanently designated or set aside for non-packaging use2

  3. Ìý

    •ÌýÌýÌýÌý used as transport packaging or tertiary packaging, or road rail, ship and air containers to import multiple goods safely into the UK3

  4. Ìý

    •ÌýÌýÌýÌý used as rail, ship and aircraft stores within the meaning of CEMA 19794

For both the transport packaging and packaging used for stores on international aircraft, ship and rail journeys, the exemption is determined by how the packaging is used rather than

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Web page updated on 17 Mar 2025 13:41