Month: August 2026

The Infrastructure (Wales) Act 2024 creates a single application and consenting framework for significant infrastructure projects in Wales, covering energy, transport, waste and water schemes specified in Part 1 of the legislation. The unified process streamlines how applications for infrastructure consent are made and evaluated across these key sectors. This correction slip provides clarification on the scope and application of the consenting regime under the 2024 Act.

Source: legislation.gov.uk – Read the original

HMRC publishes accredited official statistics tracking monthly duty receipts and product clearances across cigarettes and other tobacco items. These figures provide the customs and trade sector with reliable data on tobacco market movements and duty collection performance. The bulletin serves as a key compliance and market intelligence resource for logistics operators and trade professionals managing tobacco product flows through UK customs.

Source: HMRC (GOV.UK) – Read the original

HM Revenue and Customs releases quarterly accredited official statistics on the alcohol duty regime, providing data on the administration and collection of alcohol duties across the UK. These regular bulletins offer insights into alcohol duty receipts and trends within the regulated alcohol sector. The statistics are produced to official standards and made available to support transparency and compliance monitoring within the industry.

Source: HMRC (GOV.UK) – Read the original

UK importers must now verify whether the embodied emissions in their Carbon Border Adjustment Mechanism (CBAM) goods have already been subject to a qualifying carbon pricing scheme. This determination affects potential financial adjustments and compliance obligations for CBAM-liable goods entering the UK. The check helps establish whether carbon costs have already been incurred in the country of origin, which may influence the financial settlement required under the CBAM framework.

Source: HMRC (GOV.UK) – Read the original

A Community Infrastructure Levy appeal decision issued on 14 July 2026 concerns the demolition and redevelopment of a site into a mixed-height building containing 24 self-contained residential units classified as Class C3 use. The decision establishes the CIL position for this multi-storey residential scheme ranging from 2 to 5 storeys. This appeal outcome will be relevant to developers and tax advisers managing CIL obligations on comparable residential redevelopment projects.

Source: HMRC (GOV.UK) – Read the original

HMRC has published background information and a quality assurance report for its property rental income statistics. The report provides transparency on the methodology, data sources and reliability of statistics tracking rental income reported to tax authorities. This documentation supports users of the statistics in understanding data quality and limitations when analysing property rental income trends across the UK.

Source: HMRC (GOV.UK) – Read the original

HMRC has released guidance enabling businesses to prepare for implementing a mass balance approach when accounting for chemically recycled plastic under the Plastic Packaging Tax regime. The mass balance method allows companies to claim credit for recycled plastic content without physically segregating materials throughout their supply chain. Organisations should review the requirements and documentation standards needed to transition to this accounting approach for their plastic packaging tax obligations.

Source: HMRC (GOV.UK) – Read the original

New minimum certification standards will apply from 1 April 2027 for businesses using a mass balance approach to claim relief under the Plastic Packaging Tax on chemically recycled plastic. The guidance sets out the certification framework that organisations must meet when tracking and verifying chemically recycled content through mass balance methodologies. These requirements ensure compliance with PPT relief claims and support auditable supply chain documentation for affected importers and producers.

Source: HMRC (GOV.UK) – Read the original

HMRC has published guidance to help manufacturers and importers determine whether their packaging falls within the scope of the Plastic Packaging Tax. The guidance clarifies the definitions of plastic, recycled plastic content, and packaging components to enable businesses to assess their tax liability accurately.

Source: HMRC (GOV.UK) – Read the original

HMRC has published accredited official statistics tracking monthly property transactions completed across the UK where the transaction value reaches £40,000 or more. This data series provides insights into property market activity by recording completed transactions meeting the specified threshold. The statistics are recognised as accredited official statistics, ensuring they meet quality and reliability standards. This information is relevant for customs and trade professionals monitoring economic indicators and property-related compliance matters.

Source: HMRC (GOV.UK) – Read the original