Jurisdiction: United Kingdom

Commencement: 16th August 2023

Amends: Finance Acts 1996 – 2023
Mini Summary

The Finance Acts confirm and detail environmental taxes and duties, this includes:

  • landfill tax;
  • climate change levy;
  • vehicle excise duty; and
  • plastic packaging tax.

Duties

Various duties apply.
Amendment

All sections of Schedule 19 of The Finance (No. 2) Act 2023 that are not already in force, will come into effect on 25th August 2023.

This amendment has no direct relevance to environmental matters.

 

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