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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. Sections 105 and 106: commencement

Section 107 | Sections 105 and 106: commencement

From legislation.gov.uk

(1)The following come into force on the day on which this Act is passed—

(a)this section;

(b)any provision of, or amendment made by, section 105 so far as it confers a power to make regulations or relates to the exercise of such a power.

(2)The following come into force on 1 April 2027—

(a)section 105, so far as not brought into force by subsection (1)(b);

(b)section 106.

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