Plastic Packaging Tax – Exemption Definitions Part 1

Plastic packaging where the packaging function is secondary to the storage function

Plastic Packaging Tax is not charged on plastic packaging where the packaging function is secondary to the storage function.

This is packaging designed to be suitable to contain goods at the time of sale to the consumer or user, where the products role as packaging of the goods, is secondary to its use by the end consumer, to contain, support or preserve the goods throughout their lifetime.

For example:

  • toolboxes
  • first aid boxes
  • earphone or earbud cases
  • manicure sets
  • glasses cases
  • CD, DVD and video game cases
  • board game boxes