What is the tax point for the plastic packaging tax?

The charge to plastic packaging tax arises when a chargeable plastic packaging component is— 

(a) produced in the United Kingdom by a person acting in the course of a business, or 

(b) imported into the United Kingdom on behalf of such a person. 

The tax point, as explained in the consultation responses (see Section 3, ‘Liability for the tax’, page 12) “…the tax will be applied to domestically produced goods at final stage conversion on finished plastic packaging components”. This is after ancillary processing, but before the packaging is packed or filled. Guidance on ancillary processes will be published by HMRC before the tax is introduced. 

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