UK HMRC has published a policy paper, Get your business ready for the Plastic Packaging Tax. The paper provides guidance for the upcoming tax, the legislation for which is currently before parliament. The new Plastic Packaging Tax is to take effect from 1 April 2022 and is meant to encourage the use of recycled rather than new plastic within plastic packaging. The tax will apply to plastic packaging manufactured in, or imported into, the UK where the plastic used in its manufacture is less than 30% recycled. The rate of the tax will be GBP 200 per metric tonne of...