Section 111: Preparing for a New Tax in Respect of Certain Plastic Packaging

A. Pirlot, “Section 111: preparing for a new tax in respect of certain plastic packaging” (2020) 4 British Tax Review pp. 534-536.

4 Pages Posted: 20 Feb 2021

See all articles by Alice Pirlot

Alice Pirlot

University of Oxford - Said Business School; Catholic University of Louvain (UCL)

Date Written: November 16, 2020

Abstract

Plastic litter constitutes an important environmental, economic and health problem. To tackle it, policymakers have two main options: they can either regulate the use of plastic (or even ban it); or they can adopt market-based instruments, including tax measures, in order to internalise its environmental costs. Many countries have already introduced bans or charges on plastic bags.

This note briefly discusses the UK proposal for a new plastic packaging tax.

Note: This material was first published by Thomson Reuters, trading as Sweet & Maxwell, 5 Canada Square, Canary Wharf, London, E14 5AQ, in the British Tax Review as Section 111: preparing for a new tax in respect of certain plastic packaging, 2020) 4 British Tax Review pp. 534-536 and is reproduced by agreement with the publishers.

Keywords: plastic packaging tax; plastic waste; Finance Act 2020

Suggested Citation

Pirlot, Alice, Section 111: Preparing for a New Tax in Respect of Certain Plastic Packaging (November 16, 2020). A. Pirlot, “Section 111: preparing for a new tax in respect of certain plastic packaging” (2020) 4 British Tax Review pp. 534-536., Available at SSRN: https://ssrn.com/abstract=3747588

Alice Pirlot (Contact Author)

University of Oxford - Said Business School ( email )

Park End Street
Oxford, OX1 1HP
Great Britain

Catholic University of Louvain (UCL) ( email )

Place Montesquieu, 3
Louvain-la-Neuve, 1348
Belgium

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