The Plastic Packaging Tax (Descriptions of Products) Regulations 2021

Amends/Commences: 

• None

Comes into force: 1^st April 2022
 
Jurisdiction: United Kingdom
 
The definition of ‘packaging component,’ that is subject to the Plastic Packaging Tax is amended. The amendment removes the following categories of products from the meaning of ‘packaging component’:

• Packing products that primarily provide a storage function.

• Packing products that are an integral part of the goods.

• Packaging products that are re-used in the presentation of goods.

Also, the amendment adds the following category to the meaning of ‘packaging component’:

• Packaging products that are for single-use by a consumer.

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