Packaging tax consulation response due 20th May

The Government announced in the March budget a new consultation on a packaging tax that is planned for 2022.The closing date for comments on the consultation is 20 May 2020.• The Plastic Packaging Tax will apply from April 2022 to plastic packaging manufactured in or imported into the UK containing less than 30% recycled plastic at a rate of £200 per tonne.
• Businesses that manufacture or import less than 10 tonnes of plastic packaging in a 12 month period will be exempt from the requirement to pay the tax.
• The tax will complement the reformed Packaging Producer Responsibility Regulations. These reforms will encourage businesses to design and use plastic packaging that is easier to recycle and discourage the creation of plastic packaging which is difficult to recycle. BHETA wrote to the Government in March requesting the deadline be extended due to the Covid-19 crisis. Alex Marsh, the civil servant handling the consultation wrote to BHETA to say, "“The government is still reviewing this in light of the challenges posed by COVID-19 and will announce any changes as soon as possible. The deadline … currently remains unchanged.”BHETA is encouraging all members to make your own response, and please copy in Steve Richardson (sr@bheta.co.uk) so we can form a good sense of member views. BHETA will then also respond on behalf of our membersThere are eight areas where the Government is asking for feedback:-

1. The scope of the tax (see Chapter 3)
2. Liability for the tax (see Chapter 4)
3. Excluding small operators - de minimis (see Chapter 5)
4. Evidence requirements (see Chapter 6)
5. Exports (see Chapter 7)
6. Registration, returns and enforcement (see Chapter 8)
7. Understanding commercial practices (see Chapter 9)
8. Assessment of impacts (see Chapter 10)