Plastic Packaging Tax – Exemption Definitions Part 5

Plastic packaging for a medicinal product

Plastic Packaging Tax is not charged on plastic packaging manufactured or imported for use in the immediate packaging of a medicinal product.

The definition of a medicinal product is either any substance or combination of substances:

• presented as having properties of preventing or treating disease in human beings
• that may be used by or administered to human beings with a view to restoring, correcting or modifying a physiological function by exerting a pharmacological, immunological or metabolic action, or making a medical diagnosis

Find more information about medicinal products in Regulation 2 of the Human Medicines Regulations 2012. ‘Immediate packaging’ is the container or other form of packaging immediately in contact with the medicinal product.