According to the Vending & Automated Retail Association (AVA) very few manufacturing and importing businesses have registered under the Plastic Packaging Tax (PPT).
The Treasury’s own survey suggests that only 10% of businesses are aware of the tax. However, the Act includes a joint and several responsibility clause, which means that companies using taxable plastic could be liable for the tax if the manufacturer does not pay.
Under due diligence – and to avoid a nasty additional tax bill – the AVA has urged vending operators to contact their suppliers of liable products to check that they have registered/paid any necessary tax and then receive and hold these details on file.
More details on liability can be found HERE
