This Act increased the rate of landfill tax on disposals on or after 1 April 2021.
The rates of tax also apply to disposals at unauthorised landfill sites to support enforcement of waste crime.
This Act sets the rate of climate change levy for the financial years commencing 1 April 2022 and 1 April 2023.
Levy rate reductions are also adjusted in these periods to reflect the increases applied on natural gas and other taxable fuels.
This Act includes legislation to apply a plastic packaging tax. Duties will apply to UK manufacturers or importers of plastic packaging components if 10 or more tonnes is produced or imported in any 12 month period.
The tax will apply to plastic packaging components with a recycled content below 30% of the total amount of plastic present.
These regulations will increase fees for registration as a waste carrier, broker and/or dealer.
Fees for the registration of a range of waste management exemptions also increase.
The Climate Change Committee's third climate change risk assessment report is critical of efforts to manage climate risks in the UK, concluding that these have been “underfunded and ignored”, leaving the nation vulnerable to rising temperatures.
These risk assessments are repeated every five years.
These regulations apply a temporary version of the Combined Heat and Power Quality Assurance (CHPQA) standard until 28 May 2022.
This temporarily relaxes standards to reflect the impact of the COVID-19 pandemic on combined heat and power station efficiency.