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A cleaning products company has enquired whether its rigid plastic bottles and doypack pouches are subject to the special tax on non-reusable plastic packaging. The DGT has ruled that both constitute packaging and are subject to the tax, unless it can be demonstrated that they have been designed to be refilled or reused.
Companies manufacturing or importing plastic packaging must be able to provide evidence of the reusable design of their containers to avoid the special tax.
The tax team reviews your specific situation.
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