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Plastic packaging tax: proposed invoicing requirements scrapped


Published: 06 Feb 2023 Update History

The requirement for a business to include a statement within an invoice to show that plastic packaging tax has been paid will no longer be introduced.

It has long been HMRC’s intention to introduce a mandatory statement with an invoice to show that plastic packaging tax (PPT) has been paid.

Originally this requirement was due to commence in April 2022, but was then delayed in May 2022.

However, on 2 February 2023, HMRC confirmed that this requirement will no longer be introduced. The guidance has been updated with the following statement: “The requirement to include a statement with your invoice to show that Plastic Packaging Tax has been paid will no longer be introduced as a mandatory requirement.”

Although it will not be mandatory, the guidance encourages businesses responsible for accounting for the tax to make their PPT payments visible to their business customers.

The purpose of making PPT payments visible is not to show who has paid PPT in the supply chain. Instead, the government hopes it will encourage businesses to consider the use of recycled materials or more sustainable packaging solutions.

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