CH155517 | Penalties for failure to pay on time: rules for specific taxes: Plastic Packaging Tax (PPT): penalties – failure to pay all or part of amounts due - total penalties

The overall penalties for the chargeable period are the total of

• any initial penalty - 5% on PPT unpaid at the penalty date, see CH155515,

• any 5-month further penalty - 5% on PPT unpaid 5 months after the penalty date, see CH155515 and

• any 11-month further penalty - 5% on PPT unpaid 11 months after the penalty date.

FA09/Sch56