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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. Pre-consumer plastic

Section 106 | Pre-consumer plastic

From legislation.gov.uk

In section 49 of FA 2021 (meaning of “plastic” and “recycled plastic”)—

(a)in subsection (4), in the opening words, omit “pre-consumer plastic or”;

(b)omit subsection (5).

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