Packaging and products EWSNI
Packaging EPR (extended producer responsibility for packaging)
Packaging EPR makes the businesses that put packaging on the UK market pay the full cost of collecting and managing it when it becomes household waste. You are obligated if your UK turnover is £1 million or more and you handle more than 25 tonnes of packaging a year; large producers (£2 million and more than 50 tonnes) also pay disposal fees, which from the 2026/27 scheme year are modulated by how recyclable the packaging is.
At a glance
- Who must comply
- Brand owners, packers and fillers, importers, distributors of empty packaging, online marketplaces and sellers with UK turnover of £1m+ and more than 25 tonnes of packaging a year.
- Thresholds
- Small producer: £1m to £2m turnover and over 25 tonnes, or £1m+ and 25 to 50 tonnes. Large producer: £2m+ turnover and over 50 tonnes. Group figures count.
- Next key date
- PackUK intends to issue initial 2026/27 fee notices by the end of November 2026; large producers report July to December 2026 data by 1 April 2027, when nation-of-sale data also becomes mandatory.
- Regulator
- Environment Agency, NRW, SEPA and NIEA (registration and enforcement); PackUK (scheme administrator setting and invoicing fees).
- Maximum penalty
- Unlimited fine on conviction for failing to register, report or meet recycling obligations; civil sanctions including variable monetary penalties; registration refused and fees still payable.
- Where to do it
- Report packaging data for extended producer responsibility on GOV.UK, directly or through a compliance scheme.
This probably applies to you if
- You sell goods under your own brand in packaging and your UK turnover is £1 million or more
- You put goods into packaging, or import packaged goods into the UK, for sale
- You run an online marketplace through which non-UK sellers supply packaged goods to UK consumers
- You supply empty packaging to businesses that are below the thresholds, or hire out reusable packaging
- Your group as a whole handles more than 25 tonnes of packaging a year, even if each subsidiary is small
How packaging EPR works
Packaging EPR replaced the old packaging waste regulations in 2024. The Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024 require obligated producers to:
- register each year with their environmental regulator, directly or through a compliance scheme;
- report packaging data (material, type, class and weight) so the regulators and PackUK know who put what on the market;
- pay disposal fees (large producers only) that fund local authority collection of household packaging waste;
- meet recycling obligations (large producers only) by buying packaging recovery notes (PRNs) and export notes (PERNs).
PackUK, the scheme administrator established within Defra, calculates and invoices the disposal fees, runs the recyclability assessment methodology (RAM) and pays the money to local authorities. The four environmental regulators register producers and enforce.
Are you a small or large producer?
Thresholds are tested on your UK turnover in your last accounts and the packaging you were responsible for in the previous calendar year. Groups are assessed as a whole through the parent company.
| Status | Turnover | Packaging handled | Obligations |
|---|---|---|---|
| Not obligated | Under £1m | Any amount | None, but keep records to prove it |
| Not obligated | Any | 25 tonnes or less | None, but keep records to prove it |
| Small producer | £1m to under £2m | More than 25 tonnes | Register, report data annually, pay registration fee |
| Small producer | £2m or more | More than 25 tonnes up to 50 tonnes | Register, report data annually, pay registration fee |
| Large producer | £2m or more | More than 50 tonnes | Register, report every six months, pay disposal fees, buy PRNs/PERNs |
"Packaging handled" depends on your activity. You are the producer for packaging you brand, fill, import, or, as a distributor, supply empty to unobligated businesses. Online marketplaces are responsible for packaging on goods that non-UK sellers supply through them. Where several activities apply to the same packaging, the regulations say which one takes precedence so that each tonne is reported once.
Registration and data reporting deadlines
| Who | What | When |
|---|---|---|
| Large producers | Packaging data for January to June | By 1 October each year |
| Large producers | Packaging data for July to December | By 1 April the following year |
| Small producers | Packaging data for the previous calendar year | By 1 April each year |
| All producers | Annual registration | By 1 April each year (large producers through their scheme) |
| All producers | Nation of sale data (where packaging is supplied in the UK) | Mandatory from the 1 April 2027 submission |
Data is reported by material (aluminium, fibre-based composite, glass, paper and card, plastic split into rigid and flexible, steel, wood, other), by type (household or non-household), by class (primary, secondary, shipment and tertiary) and by weight. Large producers also submit RAM assessments rating each packaging line red, amber or green, which drive the modulated fees.
Disposal fees: 2025/26 and 2026/27
Fees apply to household packaging (and some packaging likely to end up in public bins) reported by large producers. The first year used flat base fees per tonne; the final 2025/26 figures published by PackUK on 30 June 2025 were:
| Material | 2025/26 base fee (£ per tonne) |
|---|---|
| Aluminium | 266 |
| Fibre-based composite | 461 |
| Glass | 192 |
| Paper and card | 196 |
| Plastic | 423 |
| Steel | 259 |
| Wood | 280 |
| Other | 259 |
First notices of liability went out from October 2025 based on 2024 tonnages. For the 2026/27 scheme year fees are modulated by RAM rating: amber pays the base fee, red pays the base fee multiplied by 1.2 (rising to 1.6 in 2027/28 and 2.0 in 2028/29), and green pays less than base, by an amount that depends on the overall mix. PackUK published RAM-integrated indicative fees in December 2025 but, as at October 2026, has said it cannot confirm final year-2 fees until all producer data is checked, and intends to issue initial 2026/27 notices by the end of November 2026.
Watch out: fees are charged on what you reported. Over-reporting packaging weight, mis-classifying non-household packaging as household, or missing a RAM assessment (which defaults to red) all inflate your invoice. Check the data before the deadline, not after the notice arrives.
PRNs, PERNs and recycling obligations
Large producers must also show that a set percentage of the packaging they handle has been recycled, by buying packaging recovery notes (PRNs) from UK reprocessors or PERNs from exporters for each material. Recycling targets are set in the regulations for each year to 2030 and the price of PRNs moves with supply and demand, so the obligation is a real cost that compliance schemes manage on members' behalf. Small producers have no recycling obligation and no disposal fees at present.
How to comply, step by step
Work out which activities make you the producer
Map your packaging flows: brand, pack/fill, import, distribute, online marketplace. Apply the precedence rules so each tonne is counted once.
Weigh and classify your packaging
Build a specification for every packaging line: material, household or non-household, class, and weight per unit, then multiply by units supplied.
Run RAM assessments (large producers)
Rate each household packaging line red, amber or green using PackUK's methodology; unassessed lines default to red and pay the 1.2× fee.
Register and report on time
Small producers report once a year by 1 April; large producers report January to June by 1 October and July to December by 1 April, directly or through a compliance scheme.
Budget for fees and PRNs
Use the published base fees and your RAM mix to forecast the disposal fee, and ask your scheme for a PRN cost estimate.
Keep records for seven years
Packaging specifications, supplier declarations, weight data and the basis of every RAM rating.
Drinks containers and the deposit return scheme
Drinks containers that will be covered by the deposit return scheme (PET bottles, aluminium and steel cans of 150ml to 3 litres) are intended to leave packaging EPR disposal fees when DRS launches on 1 October 2027. If a DRS is delayed beyond the regulations' cut-off, those containers fall back into full EPR obligations. Glass bottles stay in packaging EPR in England, Scotland and Northern Ireland; Wales plans to include glass in its DRS with a four-year transition.
Enforcement and penalties
The regulators can prosecute producers that fail to register, report or meet their recycling obligations, with unlimited fines on conviction, and can use civil sanctions including variable monetary penalties and enforcement undertakings. Late or inaccurate data is the most common issue; the Environment Agency has published lists of unregistered producers and PackUK can issue fee notices based on the best available data where a producer has not reported.
How it differs across the UK
- E England
The 2024 Regulations apply UK-wide; the Environment Agency registers and enforces English producers and PackUK invoices fees. Drinks containers in the England and Northern Ireland DRS leave disposal fees from 1 October 2027.
- W Wales
Same UK regime, enforced by Natural Resources Wales. Welsh fees fund Welsh local authorities. Wales's DRS will include glass with a four-year transition, which affects which containers leave EPR.
- S Scotland
Same UK regime, enforced by SEPA. Scotland is aligned with the October 2027 DRS launch for PET and metal containers; glass stays in packaging EPR.
- NI Northern Ireland
Same UK regime, enforced by NIEA. Northern Ireland joins the England DRS from 1 October 2027.
Key dates
-
Packaging EPR: large producers submit January to June 2026 packaging data
-
PackUK intends to issue initial 2026/27 packaging EPR fee notices of liability
-
Packaging EPR: small producers submit 2026 data; large producers submit July to December 2026 data; nation of sale data becomes mandatory; annual registration
-
Deposit return scheme launches; in-scope drinks containers leave packaging EPR disposal fees
Dates marked “Proposed” are announced or consulted on but not yet law. See the full deadlines calendar.
Fees and charges
| Item | Amount | Applies in | Notes |
|---|---|---|---|
| Packaging EPR base fee 2025/26, plastic (household packaging) | £423 per tonne Scheme year 2025/26 | EWSNI | Aluminium £266, fibre-based composite £461, glass £192, paper and card £196, steel £259, wood £280, other £259. Final fees published by PackUK 30 June 2025. Source |
| Packaging EPR red-rated packaging modulation multiplier | 1.2× base fee 2026/27 (1.6× in 2027/28, 2.0× in 2028/29) | EWSNI | Amber pays the base fee; green pays below base. Source |
Penalties and enforcement
| Breach | Penalty | Applies in | |
|---|---|---|---|
| Failing to register, report packaging data or meet recycling obligations as an obligated producer | Unlimited fine on conviction; civil sanctions including variable monetary penalties and enforcement undertakings | EWSNI | Source |
| Household packaging not assessed under RAM | Defaults to a red rating and pays 1.2× the base fee in 2026/27 | EWSNI | Source |
Compliance checklist
Where to do it: official services
-
Extended producer responsibility for packaging: report packaging data
Report or submit
Register your organisation and submit packaging data directly or as a compliance scheme member. Defra and the UK regulators EWSNI
-
Check if you need to report packaging data
Tool or calculator
Work through the turnover, tonnage and activity tests to see whether you are obligated. GOV.UK EWSNI
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How to comply with extended producer responsibility for packaging
Guidance
The official guidance on thresholds, producer activities, deadlines and fees. GOV.UK EWSNI
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Packaging EPR base fees
Guidance
The published base fees per material and how they were calculated. PackUK EWSNI
-
PackUK
Guidance
The scheme administrator's publications on fees, RAM and the roadmap to 2030. Defra EWSNI
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Find large producers on the report packaging data service
Check a register
Check whether a large producer or compliance scheme is registered. Environment Agency EWSNI
The law behind this
Questions people ask
Do small businesses have to comply with packaging EPR?
Only if they cross the lower threshold: UK turnover of £1 million or more and more than 25 tonnes of packaging handled in the previous calendar year. Below that you have no obligations, though you should keep enough records to show it. Between the small and large thresholds you register and report once a year but do not pay disposal fees or buy PRNs at present.
How much are packaging EPR fees in 2026?
The final 2025/26 base fees were £266 per tonne for aluminium, £461 for fibre-based composite, £192 for glass, £196 for paper and card, £423 for plastic, £259 for steel, £280 for wood and £259 for other materials. For 2026/27 the fees are modulated: red-rated packaging pays 1.2 times the base, amber pays base and green pays less. PackUK has not confirmed the final 2026/27 base fees yet and expects to issue initial notices by the end of November 2026.
What is the RAM and what happens if I don't do it?
The recyclability assessment methodology is PackUK's test for rating each household packaging line red, amber or green based on whether it can be collected, sorted and recycled at scale in the UK. Large producers must submit ratings with their data. A line with no assessment is treated as red, so it pays the highest modulated fee (1.2 times base in 2026/27, rising to 2 times by 2028/29).
When are packaging EPR data deadlines?
Large producers report January to June data by 1 October and July to December data by 1 April the following year. Small producers report the whole previous calendar year by 1 April. From the 1 April 2027 submission all producers must also report the nation of sale. Registration is renewed annually by 1 April.
Does packaging EPR cover business-to-business packaging?
You must report all packaging you handle, household and non-household, if you are obligated. Disposal fees are charged only on household packaging (and some packaging likely to end up in street bins), but recycling obligations and PRNs cover all packaging reported by large producers. Mis-classifying household packaging as non-household to avoid fees is an enforcement priority.
Are drinks bottles and cans in packaging EPR?
Yes until the deposit return scheme starts. PET bottles and aluminium and steel cans of 150ml to 3 litres are due to leave packaging EPR disposal fees when DRS launches on 1 October 2027 in England, Northern Ireland and Scotland. Glass stays in EPR in those nations; Wales intends to put glass in its DRS with a four-year transition.
Terms used in this guide
- PackUK
- The scheme administrator for packaging EPR, established within Defra, which sets and invoices disposal fees and runs the recyclability assessment methodology.
- Recyclability assessment methodology (RAM)
- PackUK's method for rating household packaging red, amber or green according to how recyclable it is in practice in the UK.
- Large producer
- A producer with UK turnover of £2 million or more that handles more than 50 tonnes of packaging a year; pays disposal fees and holds recycling obligations.
- Small producer
- A producer with turnover of £1 million or more handling more than 25 tonnes of packaging that does not meet the large producer test; reports data annually.
- PRN
- Packaging recovery note, issued by an accredited reprocessor as evidence that a tonne of packaging waste has been recycled; PERNs are the export equivalent.
- Notice of liability
- PackUK's invoice to a large producer for packaging EPR disposal fees, based on the producer's reported household packaging.
Sources
- How to comply with extended producer responsibility for packaging, GOV.UK
- Extended producer responsibility for packaging: base fees, PackUK (30 June 2025)
- Producer fees modulation policy statement, Defra and PackUK, 2025
- Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024
- UK packaging EPR compliance guide for 2026, ERP UK (April 2026)
- PackUK RAM-integrated indicative fees for 2026, Wastepack (December 2025)
- Packaging extended producer responsibility, House of Commons Library briefing
Reviewed 14 October 2026. If you spot something out of date, email info@thamesenvironment.com.