What evidence will I need?
Taxable businesses will need to hold and supply a range of evidence. This is likely to include:
– The total weight of all plastic packaging manufactured in, and imported into, the UK. This is to exclude packaging which is used to transport imported goods and any packaging before it is in free circulation.
– The proportion of recycled plastic as a percentage of total plastic by weight.
– Whether the packaging is predominantly plastic by weight.
– The date the packaging was manufactured, imported into free circulation, exported or removed from a Registered Export Premises for use in the UK.
– All taxable businesses will also be expected to carry out due diligence on their supply chains and processes which form the basis of the calculations underpinning their Plastic Packaging Tax returns.