{
  "url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-36",
  "json_url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022/regulation-36.json",
  "legislation": "uksi/2022/117",
  "legislation_title": "The Plastic Packaging Tax (General) Regulations 2022",
  "legislation_url": "https://openlegislation.uk/plastic-packaging-tax-general-regulations-2022",
  "path": "regulation/36",
  "kind": "regulation",
  "number": "36",
  "heading": "Requirement to keep accounts",
  "text": "(1) For each accounting period, P must keep—\n(a) accounts for the purposes of plastic packaging tax; and\n(b) records in support of the details that must be included in those accounts under paragraph (2).\n(2) The accounts must include, in respect of the accounting period for which the accounts must be kept, details of—\n(a) where liability to pay plastic packaging tax is deferred under section 51(1)(a) of the Act, the weight of the chargeable plastic packaging components intended for export;\n(b) where liability to pay plastic packaging tax is cancelled under section 51(1)(b) of the Act, the weight of the chargeable plastic packaging components exported;\n(c) the calculation of any tax credit claimed under section 53 of the Act;\n(d) whether that credit relates to a case under section 53(1)(a) or section 53(1)(b) of the Act;\n(e) any adjustments or corrections made in respect of any previous accounting period, including the identification of that period; and\n(f) the rate of plastic packaging tax applied to any chargeable plastic packaging components.\n(3) The accounts must state the total amount of plastic packaging tax payable in respect of the accounting period—\n(a) disregarding any amount of plastic packaging tax deferred under section 51(1)(a) of the Act; and\n(b) after the deduction of any tax credit claimed in accordance with regulation 15(2).\n(4) P must preserve accounts for the period of 6 years beginning with—\n(a) the last day of the accounting period to which the accounts relate; or\n(b) the day P pays the total amount of plastic packaging tax payable in respect of an accounting period,\nwhichever is the later.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 36 in force at 1.4.2022, see reg. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2022/117/regulation/36",
    "retrieved_at": "2026-10-28T22:04:18.759414+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}