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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. Rate of plastic packaging tax

Section 104 | Rate of plastic packaging tax

From legislation.gov.uk

(1)In section 45(1) of FA 2021 (rate of plastic packaging tax), for “£223.69” substitute “£228.82”.

(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 2026.

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