If you are a business that manufactures or imports plastic packaging, you should make sure that you will have the information needed to establish how much tax you need to pay or to confirm that you have nothing to pay. You will need to know how much-recycled plastic is in the packaging you manufacture or import, whether any of the exemptions will apply, and how to provide evidence of this.
If you import plastic packaging, you should check now whether you have all the information you need about the materials used to make it. If you manufacture or import less than 10 tonnes of plastic packaging a year, you will still need to keep some records to demonstrate that you are below the tax threshold and check if you become liable in the future.
If you do not account for the tax on plastic packaging that you supply to businesses, including via fulfillment houses, these businesses may be found to be secondarily or jointly and severally liable for any unpaid tax with you.
If you are a business that buys plastic packaging on which the tax should have already been paid, you may need to check that this is being properly accounted for to avoid the possibility of being held liable for any unpaid tax yourself.
Find more information about your record-keeping requirements.
