UK HMRC has published consultation outcomes for several consultations held on measures announced as part of the Spring Budget for 2020, as well as resulting draft legislation, explanatory notes, and tax information and impact notes for the planned measures. This includes the following:
Plastic Packaging Tax: policy design
This consultation outcome provides that Plastic Packaging Tax (PPT) will apply from 1 April 2022 and be legislated for in Finance Bill 2021.