{
  "url": "https://openlegislation.uk/finance-act-2021/section-45",
  "json_url": "https://openlegislation.uk/finance-act-2021/section-45.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "section/45",
  "kind": "section",
  "number": "45",
  "heading": "Rate",
  "text": "(1) Plastic packaging tax is charged at the rate of £228.82 per metric tonne of chargeable plastic packaging components of a single specification.\n(2) The amount charged on part of a tonne is the proportionately reduced amount.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sum in s. 45(1) substituted (with effect in accordance with s. 104(2) of the amending Act) by Finance Act 2026 (c. 11), s. 104"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 45 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 45 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/section/45",
    "retrieved_at": "2026-10-28T16:58:57.317251+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}