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HMRC has confirmed that the requirement to include a statement with an invoice to show that plastic packaging tax (PPT) has been paid will not be introduced.
HMRC says it still encourages businesses liable to the PPT to provide information about the tax paid on invoices to business customers.
In a statement to stakeholders, the department said it will shortly be updating its guidance to reflect this and provide examples of other ways to make the tax visible to business customers, such as:
- including information about the tax on price lists;
- sharing how much tax has been charged on a regular basis or on request; and
- ensuring more sustainable packaging solutions are considered.
