Plastic Packaging Tax – Exemption Definitions Part 3

Plastic packaging where the packaging is designed primarily to be reused for the presentation of goods

Plastic Packaging Tax is not charged where the plastic packaging is designed to be reused for the presentation of goods. This is packaging primarily designed to be re-used for the presentation of goods to a consumer or user and have been permanently set aside for this purpose, before or as soon as they have been manufactured or imported.

For example:

  • sales display shelf
  • shop fittings
  • sales presentation stand