CH155513 - Penalties for failure to pay on time: rules for specific taxes: Plastic Packaging Tax (PPT): overview
»Ê¹ÚÌåÓýapp penalty rules for failure to pay Plastic Packaging Tax (PPT) in full and on time start for accounting periods from 1 April 2022.
To decide whether a person is liable to a penalty you need to know the due date and the penalty date.
»Ê¹ÚÌåÓýapp due date for an amount of PPT is the last working day of the month after the end of the accounting period.
»Ê¹ÚÌåÓýapp penalty date is the day after the due date.
A person is liable to
- an initial penalty if an amount of PPT is unpaid at the penalty date, and
- two further penalties if an amount remains unpaid 5 and 11 months after the penalty date.