Finance Act 2021

SCHEDULE 14 Plastic packaging tax: assessment of penalties under section 80

Section 80 Interpretation 1 In this Schedule “penalty” means a penalty under section 80 (penalty for contravening relevant requirements). Assessment etc of penalty 2 Where a person is liable to a penalty, the Commissioners— (a) may assess the amount of that penalty, and (b) where such an assessment is made, must notify the person of that amount. 3 (1) Sub-paragraph (2) applies where— (a) the Commissioners have made an assessment of a penalty, and (b) it appears to the Commissioners that the amount which ought to have been assessed exceeds the amount that has already been assessed. (2) The Commissioners— (a) may make a supplementary assessment of the amount of the penalty, and (b) where such an assessment is made, must notify the person of that amount. Further provision about assessments under paragraphs 2 and 3 4 (1) An amount assessed and notified to a person under paragraph 2 or 3 is recoverable on the basis that it is an amount of plastic packaging tax due from that person. (2) But sub-paragraph (1) does not apply if, or to the extent that, the assessment has been withdrawn or reduced. 5 The fact that an act or omission giving rise to a penalty has ceased before an assessment is made under paragraph 2 or 3 does not affect the power of the Commissioners to make such an assessment. 6 (1) Sub-paragraph (2) applies where— (a) the Commissioners assess a person to an amount due by way of a penalty under paragraph 2 or 3, and (b) the person is also assessed under Schedule 10 for an accounting period to which the act or omission attracting the penalty is referable. (2) The assessments under paragraph 2 or 3 and Schedule 10 may be combined and notified to the person as one assessment. (3) A notice of a combined assessment under sub-paragraph (2) must separately identify the penalty being assessed. Assessment etc of daily penalties 7 (1) Where an assessment is made under paragraph 2 or 3 to an amount of a penalty to which any person is liable, the notification of that amount must specify a time, not later than the end of the day of the giving of the notification, to which the amount of any daily penalty is calculated. (2) For the purposes of sub-paragraph (1) “daily penalty” means a penalty imposed under section 80(1)(b). (3) If further penalties accrue in respect of a continuing failure after that date, a further assessment or further assessments may be made under paragraph 2 or 3 in respect of the amounts so accruing. 8 (1) Sub-paragraph (2) applies where— (a) an assessment to a penalty is made specifying a date for the purposes of paragraph 7(1) above, and (b) the failure in question is remedied within such period as may for the purposes of this sub-paragraph have been notified by the Commissioners to the person liable for the penalty. (2) The failure is to be deemed for the purposes of any further liability to a penalty to have been remedied on the specified date. Time limits for assessments 9 (1) An assessment under paragraph 2 or 3 may not be made after the end of the relevant period. (2) Except in a case within sub-paragraph (3) the relevant period is the period of 4 years from the act or omission to which the penalty relates. (3) Where an assessment under paragraph 2 or 3 is made in a case involving loss of plastic packaging tax— (a) brought about deliberately by the person, or (b) attributable to a failure by the person to comply with a requirement of section 55 or a requirement of regulations under section 58, the relevant period is the period of 20 years from the act or omission to which the penalty relates. (4) In sub-paragraph (3) the reference to a loss brought about by a person includes a reference to a loss brought about by another person acting on behalf of that person.