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A company inquires whether supports for shrink wrap reels are subject to the special tax on non-reusable plastic packaging. The DGT indicates that, as they are items for handling goods, they are packaging, but their liability will depend on whether they are proven to be reusable.
Question posed: Whether the aforementioned support is subject to the Special Tax on non-reusable plastic packaging
Reel supports are packaging because they are designed for handling goods. To be exempt from the tax, the taxpayer must prove that the product is reusable, depending on whether it has been designed for multiple rotations or refills. If such reusability is not proven, the product will be included within the scope of the tax. The taxable base shall be the amount of non-recycled plastic in kilograms.
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