Finance Act 2021 (c. 26)

PART 2 U.K. Plastic packaging tax

Modifications etc. (not altering text)

C1 Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5

Charging of plastic packaging tax U.K.

45 Rate U.K.

(1) Plastic packaging tax is charged at the rate of £200 per metric tonne of chargeable plastic packaging components of a single specification.

(2) The amount charged on part of a tonne is the proportionately reduced amount.

Commencement Information

I1 S. 45 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3

I2 S. 45 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4