45RateU.K.
(1)Plastic packaging tax is charged at the rate of [F1£223.69] 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.
Textual Amendments
F1Sum in s. 45(1) substituted (with effect in accordance with s. 78(2) of the amending Act) by Finance Act 2025 (c. 8), s. 78(1)
Modifications etc. (not altering text)
C1Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5
Commencement Information
I1S. 45 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3
I2S. 45 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4