HMRC consult on plastic packaging tax draft legislation

Released 20 July 2021

HMRC have launched a consultation on the draft statutory instruments for the new plastic packaging tax.

The draft Plastic Packaging Tax (Descriptions of Products) Regulations 2021 remove three categories of products from the meaning of a plastic packaging component and add a further category of products. This is to make sure the tax is properly targeted.

The draft Plastic Packaging Tax (General [Substantial modification]) Regulations 2021 set out the meaning of substantial modification in respect of the tax. This is important for determining when and by who the tax becomes payable.

The consultation runs until 17 August 2021.

Further details, including a link to the consultation document, can be found at

HMRC have also updated their policy paper (published 3 March 2021) on the introduction of the tax accordingly. View the policy paper at

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