# Finance Act 2026, Section 104: Rate of plastic packaging tax

Extent: E+W+S+N.I.

(1) In section 45(1) of FA 2021 (rate of plastic packaging tax), for “£223.69” substitute “£228.82”.
(2) The amendment made by this section has effect in relation to packaging components produced in, or imported into, the United Kingdom on or after 1 April 2026.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/104 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-104
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.