→ The two main types of plastic packaging liable to the PPT are as follows:
describe contents.
such as drink plastic bottles.
• Single-use consumer
The PPT will be payable by:
packaging, that functions in
• Products for use in the
respect of goods, commodities,
containment, protection,
or waste, e.g., plastic bags, bin
handling, delivery, or
liners, disposable cups, etc.
presentation of goods, e.g., plastic ready meal trays, film to protect food goods (yoghurt, soup pots), shrink wrap around canned goods, and labels used to
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FUTURE WASTE
• The Producer / Business who performs the final “substantial modification”, (referring to the manufacturing process which
Plastic Packaging Tax is
significantly changes the nature
also applicable to imported
of the packaging component
packaging, including bulk
and any key feature, like shape,
orders, regardless of whether the thickness, weight, or structure) packaging is unfilled or filled,
or “disregarded processes”, (the