Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what discussions she has had with representatives of the UK plastics industry on the enforcement of the Plastic Packaging Tax on imports.

To ensure a level playing field, importers and UK manufacturers must provide the same level of evidence to claim relief from the Plastic Packaging Tax (PPT). The government continues to assess the prevalence of PPT non-compliance on imported plastic packaging and are considering options to further safeguard against this.

In the meantime, HMRC continues to develop their data and risk driven approach to compliance as the tax matures and more data comes available to profile, identify and target error and non-compliance. HMRC has a range of sanctions to promote compliance and deter non-compliance, such as penalties of up to 100% of the tax due and compulsory registration. In 2023/24 HMRC completed inquiries into 690 PPT cases with a tax yield of almost £18m.

HMRC lead tax compliance and work in policy partnership with HM Treasury officials. HMRC are committed to working closely with Defra and the Environment Agencies to share data and insight, alongside continued engagement with the sector on a range of PPT issues.