October news letter

In our October newsletter we report on three pieces of amending legislation (energy, marine pollution and radiation and radioactive substances).  There is no new legislation.  We also report on two pieces of Republic of Ireland amending legislation. There are four new consultations and three items of “in the news” which we trust may be of interest.  Finally, there are two prosecutions of note.

A question was asked about the Plastic Packaging Tax (PPT) which is due to come into force in April 2022.  This is a new tax which will apply to any business which produces or imports into the UK more than ten tonnes of plastic packaging per annum.   All businesses meeting or exceeding the ten-tonne threshold must register with HMRC.  Plastic packaging will be taxed at £200/tonne unless evidence can be provided that the packaging in question contains more than 30% recycled content or is otherwise exempt. The legislation concerning this tax is The Finance Act 2021 (A 2021 c.26) Part 2. https://www.legislation.gov.uk/ukpga/2021/26/contents.

For more information see:

https://www.gov.uk/government/publications/introduction-of-plastic-packaging-tax/plastic-packaging-tax

https://www.gov.uk/government/publications/get-your-business-ready-for-the-plastic-packaging-tax/further-information-for-businesses