The UK government has published guidance on the new plastic packaging tax clarifying which items are subject to the tax and which are not.
Plastic packaging items in scope include single-use bottles, product labels, protective film and crates. Items outside the scope include plastic cutlery, reusable coffee cups and reusable food storage boxes such as lunch boxes.
Goods will not fall under the new tax if the main purpose of the item is secondary storage. For example, toolboxes, earphone cases, and board game boxes are not included.
However, if the plastic packaging represents an integral part of the good – for example, printer cartridges, lighters and water filter cartridges – then it is subject to the tax.
To help businesses that handle plastic packaging to familiarise themselves with the tax and its requirements, Landbell Group company ERP UK has developed some useful resources.