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Legislation
Finance Act 2025

Crossheading Environmental taxes

  • Section 75 Rates of climate change levy
  • Section 76 Rates of landfill tax
  • Section 77 Rate of aggregates levy
  • Section 78 Rate of plastic packaging tax
  1. Environmental taxes
  2. Rate of plastic packaging tax

Section 78 | Rate of plastic packaging tax

From legislation.gov.uk

(1)In section 45(1) of FA 2021 (rate of plastic packaging tax), for “£217.85” substitute “£223.69”.

(2)The amendment made by this section has effect in relation to packaging components produced in, or imported into, the United Kingdom on or after 1 April 2025.

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