The Plastic Packaging Tax (General) (Amendment) Regulations 2023
Jurisdiction: United Kingdom
Commencement: 1st July 2023
Amends: The Plastic Packaging Tax (General) Regulations 2022
Various duties apply.
Changes are made to the method in which tax credits are claimed in respect of the Plastic Packaging Tax (PPT). It allows organisations to claim for a tax credit which arises in the same accounting period as the claim.
Previously, organisations were prevented from doing so due to technical issues, and as an interim measure, they were provided guidance on how to claim a tax credit in this circumstance.
This change ensures that The Plastic Packaging Tax (General) Regulations 2022 is aligned with guidance on the process of claiming a tax credit using the PPT online service.
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