The tax, which came into effect on April 1. A tax of £200 per tonne is imposed on all plastic packaging that does not contain at least 30% recycled material.
HMRC has said that far fewer packaging companies have registered for the tax than they anticipated.
The important aspect of this for vending companies is that the law is worded so as to make users of untaxed packaging liable for the tax.
Because of this wording the AVA is recommending that operator companies contact their suppliers and get written evidence that they have registered.
The AVA said given the black hole in the UK finances it is fairly obvious that HMRC will be enthusiastically pursuing companies who do not register and pay the tax.