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Isle of Man Notice on Plastic Packaging Tax — Orbitax Tax News & Alerts

The Isle of Man Treasury has issued a notice providing guidance on the Plastic Packaging Tax that will apply from 1 April 2022. This includes links to guidance issued by UK HMRC.


Plastic packaging tax

Thursday, 30 December 2021

To continue supporting preparations for the introduction of the Plastic Packaging Tax (PPT) from 1 April 2022, please find further guidance in relation to PPT:

  • Examples to aide understanding of what packaging is and isn't subject to PPT
  • Requirements for raising a statement on invoices has been postponed. More information about including a Plastic Packaging Tax Statement with invoices will be published in due course.
  • Guidance on how VAT interacts with PPT
  • Examples to help you check if PPT components you manufacture or import are chargeable for PPT and if/when you need to register.
  • Guidance on record keeping and accounts requirements for PPT that you must keep to support the information that you submit on your Plastic Packaging Tax return.
  • Recorded Webinars regarding PPT and what you need to do now if you produce or import plastic packaging.

Updates to the draft legislation can be found on our Legislation page.

The Treasury does not anticipate that this tax will have any significant impact for Island businesses; however, if you are a business who manufactures plastic packaging on the Island, or imports plastic packaging from a country other than the United Kingdom, the Customs and Excise Division would like to hear from you.

Contact details

Telephone: +44 1624 648109