Sections 42–85 and Schedules 9–15: plastic packaging tax

Alice Pirlot, "Sections 42–85 and Schedules 9–15: plastic packaging tax" (2021) 4 British Tax Review 415-423.

10 Pages Posted: 18 Nov 2021

See all articles by Alice Pirlot

Alice Pirlot

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

Date Written: October 8, 2021

Abstract

This note discusses the new plastic packaging tax introduced by the UK. The first part of this note is descriptive: it explains how the plastic packaging tax will operate in practice by means of a discussion of the tax’s main features. The second and third parts provide critical comments on two main aspects of the new plastic packaging tax. The second part critically assesses the policy objective of the plastic packaging tax. The third part evaluates the legal design of the tax by highlighting that some of its design features seem inconsistent with its policy objective. Finally, the fourth part concludes.

Keywords: plastic packaging tax

JEL Classification: K34; K32

Suggested Citation

Pirlot, Alice, Sections 42–85 and Schedules 9–15: plastic packaging tax (October 8, 2021). Alice Pirlot, "Sections 42–85 and Schedules 9–15: plastic packaging tax" (2021) 4 British Tax Review 415-423., Available at SSRN: https://ssrn.com/abstract=3938865

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

Do you want regular updates from SSRN on Twitter?

Paper statistics

Downloads
80
Abstract Views
222
rank
407,031
PlumX Metrics