Icatshulwe kule: https://www.gov.uk/government/publications/plastic-packaging-tax-amendments/plastic-packaging-tax-amendments
Ipapashwe nge-27 Okthobha 2021
Ngubani onokuchaphazeleka
Lo mlinganiso uya kuba nefuthe kwimveliso yase-UK yokupakishwa kweplastiki kunye nabathumeli bempahla yeplastiki.
Inkcazo ngokubanzi yomlinganiselo
Lo mlinganiselo wazisa utshintsho lobugcisa kwiCandelo 2, iShedyuli 9 kunye neShedyuli ye-13 yoMthetho wezeMali wama-2021, ngokumalunga neRhafu yokuPakisha ngePlastiki.Olu tshintsho luqinisekisa ukuba umthetho ubonakalisa injongo yomgaqo-nkqubo malunga noyilo nolawulo lwerhafu.
Injongo yomgaqo-nkqubo
Lo mlinganiso uqinisekisa ukuba iRhafu yokuPakisha iPlastiki isebenza njengoko kujongwe ukuba iqalise nge-1 ka-Apreli 2022. Kwakhona iqinisekisa ukuba i-UK ithobela izivumelwano zamazwe ngamazwe kwaye i-HMRC inesakhelo esifanelekileyo sokulawula irhafu.
Imvelaphi yomlinganiselo
Ukulandela ikhwelo lobungqina ngoMatshi ka-2018, urhulumente ubhengeze kuHlahlo Lwabiwo-mali lowama-2018 irhafu entsha kwipakethe yeplastiki engaphantsi kwe-30% yeplastiki esetyenzisiweyo.Urhulumente uphehlelele uthethwano ngoFebruwari 2019 efuna igalelo kwizindululo zokuqala zoyilo lwerhafu.Isishwankathelo seempendulo sapapashwa ngoJulayi ka-2019.
Kuhlahlo lwabiwo-mali luka-2020, urhulumente ubhengeze izigqibo eziphambili malunga noyilo lwerhafu, kwaye i-HMRC iqalise uthethathethwano malunga noyilo oluneenkcukacha ezininzi kunye nokuphunyezwa kwerhafu.
NgoNovemba ka-2020, urhulumente wapapasha umthetho oyilwayo osisiseko wothethwano lobuchule, kunye nesishwankathelo seempendulo zothethwano olwalubanjwe ngaphambili ngo-2020. Ingxelo evela kuthethwano lobugcisa yasetyenziselwa ukucokisa uyilo lomthetho osisiseko.
Umthetho osisiseko, olungiswa ngulo mlinganiso, uqukwe kuMthetho wezeMali ka-2021. Ulwazi lweRhafu kunye neNqaku leMpembelelo yokwaziswa kweRhafu yokuPakisha yePlastiki yapapashwa ngomhla wama-20 Julayi 2021 ukuba ikhaphe umthetho oyilwayo wesibini.Iyafumaneka apha.
Isindululo esineenkcukacha
Umhla wokuSebenza
Lo mlinganiselo uya kusebenza ngomhla woku-1 kuTshazimpuzi ka-2022 nasemva kwawo, umhla lowo iRhafu yokuPakisha iPlastiki iqala ngawo.
Umthetho wangoku
Umthetho okhoyo ngoku weRhafu yokuPakisha iPlastiki uqulethwe kumacandelo 42 ukuya kuma-85 kunye neShedyuli 9 ukuya kwe-15 yoMthetho wezeMali ka-2021. Lo mlinganiselo uya kulungisa amacandelo 43, 50, 55, 63, 71, 84 kunye neShedyuli 9 kunye ne-13 yaloo Mthetho.
Uhlaziyo olucetywayo
Umthetho uya kungeniswa kuMthetho osaYilwayo weZimali wowama-2021-22 ukuze kuhlonyelwe uMthetho wezeMali wama-2021. Ezi zihlomelo ziya kuthi:
• Vumela i-HMRC ukuba yenze amalungiselelo okulungisa ixesha lokungenisa elizweni, kunye nentsingiselo yokungenisa elizweni kunye nezithethe, kusetyenziswa umthetho wesibini.Olu tshintsho luqinisekisa ukuba ixesha lokungeniswa kwamanye amazwe lingalungiswa ukuze lihambelane notshintsho lweminye imigaqo-nkqubo, njengamasiko kunye neeFreeports (icandelo 50)
• Ukuqinisekisa ukuba amashishini angaphantsi kwe-deminimis threshold, okwangoku angenaluxanduva lokubhalisa, akufuneki ahlawule irhafu.Olu tshintsho luqinisekisa ukuba injongo yomgaqo-nkqubo ifezekisiwe kwaye inciphisa umthwalo werhafu kulawo mashishini avelisa kunye / okanye angenisa ukupakishwa kweplastiki ngaphantsi kwe-de minimis threshold (icandelo 52)
• Ukubonelela ngothotho lwerhafu kubantu abaxhamla ukhuseleko kunye namalungelo athile, afana nomkhosi wokutyelela kunye noonozakuzaku, ngolungiselelo lokumisela iimfuno zolawulo kumthetho wesibini.Oku kuya kuqinisekisa ukuthotyelwa kwezivumelwano zerhafu zamazwe ngamazwe (icandelo 55)
• Ukudlulisela izibophelelo kunye nelungelo lamalungu eqela lePlastiki yokuPakisha iRhafu, njengokuzalisa iimbuyekezo, kwilungu elimele elo qela (icandelo 71)
• Funa i-HMRC ukuba yazise ilungu elimele iqela leRhafu yokuPakisha ngomhla wokufakwa kwesicelo kunye nokuguqulwa konyango lweqela kuya kusebenza.Olu tshintsho luthetha ukuba ukubhaliswa kweqela kunokuqala ukususela kumhla wesicelo, ngokuhambelana nexesha lokubhaliswa kwerhafu (iShedyuli 13)
• Ukutshintsha imigaqo ethile esetyenziswa ukuchaza amaqumrhu angabandakanywanga ukuqinisekisa ukungaguquguquki kuwo wonke umthetho (iShedyuli 9)
Isishwankathelo seempembelelo
Impembelelo ye-Exchequer (£m)
Lo mlinganiselo ulindeleke ukuba ube nempembelelo engafanelekanga kwi-Exchequer.
Impembelelo yezoqoqosho
Lo mlinganiselo akulindelekanga ukuba ube neempembelelo zoqoqosho ezibalulekileyo.
Irhafu yePlastiki yokuPakisha iya kubonelela ngenkuthazo ecacileyo yezoqoqosho kumashishini ukuba asebenzise imathiriyeli yeplastiki esetyenzisiweyo kwipakethe yeplastiki, eya kudala imfuno enkulu yesi sixhobo kwaye ikhuthaze ukwanda kwamanqanaba okuhlaziya kunye nokuqokelelwa kwenkunkuma yeplastiki, ukuyisusa kwindawo yokulahla inkunkuma okanye ukutshiswa. .
Amagama asetyenziswe kweli candelo achazwa ngokuhambelana nenkqubo yeziphumo ezingathanga ngqo zeOfisi yoXanduva lweBhajethi.Oku kuya kusebenza apho, umzekelo, umlinganiselo uchaphazela ukunyuka kwamaxabiso okanye ukukhula.Ungacela iinkcukacha ezithe vetshe malunga nalo mlinganiselo kwidilesi ye-imeyile edweliswe ngezantsi.
Impembelelo kumntu ngamnye, kumakhaya nakwiintsapho
Lo mlinganiselo akulindelekanga ukuba ube nempembelelo ebantwini njengoko uyilelwe ukuqinisekisa ukuba iRhafu yokuPakisha iPlastiki isebenza njengoko bekucetyiwe ekuqaleni.Akuyi kufuneka umntu ngamnye enze nantoni na ngokwahlukileyo ngenxa yolu tshintsho.Lo mlinganiselo awulindelekanga ukuba ube nefuthe kulwakhiwo losapho, uzinzo okanye ukwaphuka.
Iimpembelelo zokulingana
Akucingelwa ukuba lo mlinganiselo uya kuba nefuthe kumaqela abelana ngeempawu ezikhuselweyo.
Impembelelo kushishino kuquka nemibutho yoluntu
Lo mlinganiselo awulindelekanga ukuba ube nempembelelo kumashishini okanye kwimibutho yoluntu njengoko uyilelwe ukuqinisekisa ukuba iRhafu yokuPakisha iPlastiki isebenza njengoko bekucetyiwe ekuqaleni.Amashishini okanye imibutho yoluntu akusayi kufuneka ukuba yenze nantoni na ngokwahlukileyo xa kuthelekiswa naleyo bayenzayo ngoku.
Impembelelo yokusebenza (£m) (HMRC okanye enye)
Utshintsho oluveliswe ngulo mlinganiselo aluyi kuchaphazela iindleko ezichazwe ngaphambili.
Ezinye iimpembelelo
Utshintsho olwenziwe ngulo mqathango alulutshintshi uVavanyo lweMpembelelo yobuLungisa olugqitywe ngaphambili.
Ingqiqo yale rhafu ijolise ekunyuseni ukusetyenziswa kweplastiki esetyenzisiweyo kwipakethe yeplastiki, kwaye kuqikelelwa ukuba ngenxa yerhafu ukusetyenziswa kweplastiki ehlaziyiweyo ekupakisheni kunokwenyuka malunga ne-40%.Oku kulingana nokugcinwa kwekhabhoni malunga neetoni ezingama-200,000 ngo-2022 ukuya ku-2023, ngokusekelwe kwizinto zangoku zekhabhoni.
Uqikelelo lotshintsho lwendlela yokuziphatha luqatshelwe njengoko lubandakanya iqondo eliphezulu lokungaqiniseki yiOfisi yoXanduva loHlahlo-lwabiwo-mali.Umgaqo-nkqubo usenokunceda ukuphambukisa iiplastiki kwitiphu okanye ekutshisweni, kwaye uqhube ubugcisa bokurisayikilisha ngaphakathi e-UK.
Ezinye iimpembelelo ziye zaqwalaselwa kwaye akukho nanye echongiweyo.
Ukubeka iliso kunye novavanyo
Umlinganiselo uya kugcinwa phantsi koqwalaselo ngonxibelelwano namaqela abarhafi abachaphazelekayo.
Ingcebiso eyongezelelekileyo
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Ixesha lokuposa: Oct-27-2021