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Introduction to group registration for plastic packaging tax

It is possible to enter into a group registration in respect of plastic packaging tax. Often groups of companies will enter into such arrangements to simplify the administrative burden of the tax.

In order to have a group registration, a group of companies must nominate a company as its representative member¹.

The representative member will be responsible for registering for plastic packaging tax, submitting returns and making payments on behalf of the companies within the group registration.

Legally, the representative member will be treated as if it were liable to pay any tax due instead of the group entities².

Eligibility of representative member

To be eligible as a representative member, the company must³:

1. Ìý

   •ÌýÌýÌýÌý be a UK resident entity, or

2. Ìý

   •ÌýÌýÌýÌý have a permanent establishment in the UK

Eligibility of group members

For an