# The Plastic Packaging Tax (General) Regulations 2022, Regulation 31: Accounting periods

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

The accounting periods for plastic packaging tax are the three-month periods ending with 31st March, 30th June, 30th September and 31st December.

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Source: https://www.legislation.gov.uk/uksi/2022/117/regulation/31 (the official version)
Page: https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.