Plastic Packaging Tax - Liability

The government recently held a technical consultation on the draft primary legislation for the new Plastic Packaging Tax being introduced in April 2022. This followed a consultation on the policy design of the tax in 2020 and previous consultation in 2019.   

One area that was not ready to include in the technical consultation was a clause and Schedule to provide for secondary liability and joint and severally liability provisions in respect of the tax. 

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