# Finance Act 2021, Section 45: Rate


(1) Plastic packaging tax is charged at the rate of £228.82 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.

---
Source: https://www.legislation.gov.uk/ukpga/2021/26/section/45 (the official version)
Page: https://openlegislation.uk/finance-act-2021/section-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.