Plastic packaging tax policy design
Executive summary
Given the environmental objectives of the plastic packaging tax, AAT is uncomfortable with exclusions and exemptions but similarly accepts that there may be limited records of transport packaging used on imports, such as pallets, crates and pallet wrap, and that transport packaging is often applied and removed a number of times at different stages of the supply journey.
The decision to exempt all businesses that manufacture or import less than 10 tonnes of plastic packaging annually means that considerable efforts will need to be made to estimate and monitor tonnage. It will also require potentially costly enforcement.
With regard to powers and penalties, we believe the proposed approach is appropriate.
Related consultation responses
Enhancing climate-related disclosures by asset managers, life insurers and pension providers
We support efforts to increase the visibility of climate related risks in financial markets, and the use of TCFD recommendations as a basis of reporting.
Plastic waste
AAT strongly supports efforts to reduce single use by encouraging alternatives, penalising through taxation, charges or both and incentivising behaviour change.
Aviation tax reform
We don't agree with proposals to reduce Air Passenger Duty on UK domestic flights because it contradicts and weakens policy on reaching net zero by 2050.
Tougher consequences for promoters of tax avoidance
AAT welcomes more information on how often HMRC plans to use its criminal investigation powers and what resources are available to fund it.
