The 2026 Budget Law was passed by a vote of confidence in the House of Commons, following its approval in the Senate before Christmas. There were 216 votes in favour and 126 against. The budget introduces changes for the rubber and plastics sector, starting with the postponement of the plastic tax until 1 January 2027, together with the sugar tax. The tax of €450 per tonne on single-use plastic products (MACSI), with the exception of bioplastics and recycled plastics, would have come into force on 1 July 2026, had it not been for this eighth postponement. The most important change concerns the Industry 4.0 and Transition 5.0 incentives for investments in tangible and intangible capital goods. Instead of tax credits, hyper-amortisation returns for investments made between 1 January 2026 and 30 September 2028, in the form of a cost surcharge for the purposes of deducting depreciation and leasing fees. In addition to extending the measure to 2028, thus covering a three-year period, the latest version amended by the Government introduces the “Made in EU” territorial restriction: in order to qualify for the incentives, capital goods must be produced in the European Union or in countries that are party to the Agreement on the European Economic Area.

 Source: https://www.polimerica.it/articolo.asp?id=35091