June 2023

5 min read

Plastic Packaging Tax

HM Customs and Excise consult on technical changes to Plastic Packaging Tax (PPT) Regulations

HMRC have proposed amendments to the Regulations to provide alignment with current operational arrangements for claiming tax credits through HMRCs online system and HMRC’s legal guidance.

The proposed amendments to the Regulations will require that businesses claim separate tax credits for tax arising in the same accounting period to tax credits claimed for tax arising in the previous accounting period. These are as per the operational arrangements currently in place and therefore will not have any direct impact to how businesses submit their returns.

The proposed amendment to the Regulations is available by clicking the link below

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We provide the latest update on the progress and developments in Government’s plans to implement packaging EPR, and any further clarification received to help you compile your first packaging EPR data return this summer.

Defra Local Authority Waste Management Fees cost calculator

The latest update from Defra on the publication of their long overdue cost calculator is that it is currently awaiting ministerial approval. We continue to highlight to Defra at every possible opportunity that producers urgently need information on the costs they will incur in 2024 in order to prepare their budgets and also, the importance of finalising and communicating arrangements for invoicing and payment. It is still unclear when, in 2024, Defra will be invoicing producers of household packaging for their share of Local Authority Waste Management Fees

EPR Data – brand owner v importer acting as an agent

The reporting responsibility for packaging imported by a company on behalf of another UK brand owner is a particularly complex area under EPR, since contractual arrangements can vary at customer level, or even at product level. We are pleased to provide an update with respect to some scenarios that are pertinent to many REPIC scheme members:

Q. Who reports filled packaging that is imported by a third party on behalf of a UK brand owner, which is unbranded if the brand owner has control over the specification of the packaging?

A. The importer reports this packaging as it is not branded. Brand-owners are only responsible for having made a supply if their brand appears on the packaging. Even if a brand owner specifies for example the size of a pallet or the number of products that must be packed into an outer carton supplied by an importer, if the packaging is unbranded, it is reported by the importer.

Q. Who reports filled primary packaging that is imported by a third party on behalf of a UK brand owner and which displays the UK brand owner’s brand?

A. The brand owner reports this packaging provided they are a large producer, otherwise it is reportable by the importer.

Q. Who reports filled primary packaging that is imported by a third party on behalf of a UK brand owner which is not branded, however, contains a logistical label with the brand-owner’s name on?

A. Where packaging is imported and is unbranded when it is supplied, the importer reports the packaging. Logistical-only labels bearing a UK brand owner’s name are not considered branded packaging.

Q Who reports secondary or tertiary filled packaging that is imported by a third party on behalf of a UK brand owner and which displays the UK brand owner’s brand?

A. According to the Regulations, both the importer and the brand owner. There is a technical drafting issue in the Regulations, which results in both the party who imports secondary and / or tertiary packaging bearing a third party UK brand owner’s brand and the owner of that brand being legally responsible for reporting the packaging. We understand that it is too late for the Data Reporting SI to be amended, however, that the Agencies are aware of this issue and are likely to use Technical Interpretations or similar mechanisms to provide for its reporting by a single party.

We are implementing a new reporting system for REPIC WEEE scheme members.

Our current EEE data reporting system, ERIC, has served us well for over 15 years and will shortly be going into a well deserved retirement. All REPIC WEEE scheme members have been contacted to verify user access for the “new ERIC” which will be available for EEE data reporting from Q2 2023.

This is an opportune time to check only authorised people within your organisation can access/input your EEE data or amend your company details. This is important because all of this information is subsequently submitted to the Environment Agency as part of your producer registration.

There are numerous welcome enhancements in the new ERIC, you can amend your company information and previously submitted EEE data (subject to verification), you will also be able to view guidance notes, a calendar displaying important deadlines and events and there is a direct link to our news hub. We look forward to hearing your feedback and of course we are happy to answer any queries. Feel free to contact Janette- janetteollerhead@repic.co.uk or Jack – jstudholme@repic.co.uk

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