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.