UK Plastic Packaging Tax – late payment penalties

The measure

The government will amend the penalty rules applicable to the late payment of UK Plastic Packaging Tax to ensure that all late payments are treated consistently.

Currently, late payments in respect of UK Plastic Packaging Tax by liable businesses and businesses who are held secondarily liable or joint and severally liable, incur the same penalties. In contrast, late payments of assessments, for example an assessment of unpaid tax where a business has failed to submit a return, incur different penalties. 

Who will be affected?

Businesses that are registered or registrable for UK Plastic Packaging Tax, and parties to the supply chain for chargeable plastic packaging components that possess a joint and several or secondary liability to the tax.

When will the measure come into effect?

This measure will apply to all late payments in respect of UK Plastic Packaging Tax starting from the accounting period 1 April 2023.