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Legislation
Finance Act 2026

Crossheading Environmental taxes

  • Section 100 Rates of climate change levy
  • Section 101 Rates of landfill tax
  • Section 102 Rate of aggregates levy
  • Section 103 Aggregates levy: amendments relating to disapplication of levy to Scotland
  • Section 104 Rate of plastic packaging tax
  • Section 105 Chemical recycling: mass balance approach
  • Section 106 Pre-consumer plastic
  • Section 107 Sections 105 and 106: commencement
  1. Environmental taxes
  2. Aggregates levy: amendments relating to disapplication of levy to Scotland

Section 103 | Aggregates levy: amendments relating to disapplication of levy to Scotland

From legislation.gov.uk

Schedule 14 (aggregates levy: amendments relating to disapplication of levy to Scotland) has effect.

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