Paragraph 1 I1I2
A person may appeal against a decision of the Commissioners or an officer of HMRC in respect of any of the following matters—
whether or not a person is liable to pay an amount of plastic packaging tax;
the amount of plastic packaging tax payable by a person;
the registration, or cancellation of registration, of a person under this Part for the purposes of plastic packaging tax;
the issuing of a secondary liability and assessment notice under paragraph 2 of Schedule 9;
a refusal to revoke a secondary liability and assessment notice under paragraph 5 of Schedule 9;
the issuing of a joint and several liability notice under paragraph 10 of Schedule 9;
a refusal to revoke a joint and several liability notice under paragraph 13 or 14 of Schedule 9;
a decision about the date on which the revocation of a joint and several liability notice is to have effect in accordance with a notification given under paragraph 13 of Schedule 9;
a person's entitlement to a tax credit, the withdrawal of a tax credit, the amount of a tax credit or the period for which a tax credit is to be brought into account under regulations under section 53;
a decision to require any security under regulations under section 65 or as to its amount;
whether the Commissioners are liable to repay an amount to a person under paragraph 7(2) of Schedule 10 or the amount of such a repayment;
whether or not the repayment of an amount under that paragraph is excessive (see paragraph 11 of that Schedule);
the amount that a person is liable to pay the Commissioners in pursuance of an obligation imposed by regulations under paragraph 10(3)(b), (c) and (e) of that Schedule;
whether or not a person is liable to a penalty under this Part or in respect of this Part or the amount of such a penalty;
the period by reference to which payments of plastic packaging tax are to be made.
A person may also appeal against the following determinations and directions of the Commissioners or an officer of HMRC—
a determination that a packaging component—
is a plastic packaging component;
is chargeable;
a direction under section 63(4);
a determination or direction by the Commissioners under regulations under section 69—
that a person must appoint a tax representative;
not to approve the appointment of a tax representative;
withdrawing their approval of a tax representative;
requiring the replacement of a tax representative;
the giving of a direction or supplementary direction by the Commissioners under section 72(2) or (4);
a determination in respect of an application under regulations under section 74 or 75;
a direction given to the person under paragraph 2(4)(b) or 10(4)(b) of Schedule 9;
a determination on an application under Schedule 13 for group treatment or a determination by the Commissioners to terminate group treatment under that Schedule.
Annotations
Commencement
- I1
Sch. 11 para. 1 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
- I2
Sch. 11 para. 1 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4