Plastic Packaging Tax – Exemption Definitions Part 2

Plastic packaging where the packaging is an integral part of the goods

Plastic Packaging Tax is not charged where the packaging is an integral part of the goods.

This is packaging designed so that the packaging is an integral part of the goods and are necessary to enable the goods to be used by the consumer or user.

Once the goods have been used or consumed the packaging is discarded.

For example:

• water cartridge filters
• printer or toner cartridges
• inhalers
• tea bags
• room deodorisers
• perforated rice bags
• lighters
• dental floss cases