# The Plastic Packaging Tax (General) Regulations 2022, Regulation 14: Entitlement to tax credit

Extent: E+W+S+N.I.

Where case 1 or 2 applies in respect of a chargeable plastic packaging component and the direct export condition is not met in respect of that component, a liable person is entitled to a tax credit if that person—
(a) is liable to pay plastic packaging tax in respect of the chargeable plastic packaging component;
(b) has sufficient evidence that case 1 or 2 applies and they have kept a record of that evidence;
(c) makes a claim for a tax credit in accordance with regulation 15; and
(d) where case 2 applies, a person is liable to pay plastic packaging tax in respect of the different packaging component.

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Source: https://www.legislation.gov.uk/uksi/2022/117/regulation/14 (the official version)
Page: https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.