EPR (Extended Producer Responsibility) for packaging is the UK scheme that makes businesses pay for the packaging they put on the market when it becomes waste. It replaced most of the old Packaging Waste Regulations 2007 system and has applied to large producers’ fees since the 2025 to 2026 year. This guide explains what EPR means, who has to act, what small and large producers must do, and what the fees are, in plain English.
This is a summary to help you understand the scheme, not legal advice. Always check the latest rules on GOV.UK.
What Does EPR Mean?
EPR stands for Extended Producer Responsibility. Under EPR for packaging, the businesses that supply or import packaging pay the cost of collecting and dealing with household packaging waste, instead of local councils and taxpayers. Fees are higher for packaging that is harder to recycle, to encourage better packaging design.
People sometimes call it the “EPR tax” or “packaging tax”, but it is not the same as the Plastic Packaging Tax, which is a separate charge on plastic packaging with less than 30% recycled content.
Who Has to Act?
Your organisation needs to act if all of these apply:
- it is a business, subsidiary or group (charities are exempt from fees and obligations)
- its annual turnover is £1 million or more
- it supplied or imported more than 25 tonnes of packaging or packaged goods in the UK in the previous calendar year
- it carries out at least one packaging activity (see below)
Groups add up the turnover and packaging weight of all members that supply or import packaging. If the group total meets the threshold, each of those members must comply.
Packaging activities
- supplying packaged goods under your own brand
- packing or filling goods into packaging
- importing products in packaging
- running an online marketplace that lets non-UK businesses sell to UK customers
- hiring or loaning out reusable packaging
- supplying empty packaging
Small Producer or Large Producer?
| Small producer | Large producer | |
|---|---|---|
| Turnover | More than £1 million and up to £2 million (with more than 25 tonnes), or over £1 million with 25 to 50 tonnes | £2 million or more |
| Packaging handled | More than 25 tonnes | More than 50 tonnes |
| Report data | Once a year | Every 6 months |
| Pay waste disposal fees | No | Yes |
| Recycling obligations (PRNs or PERNs) | No | Yes |
Large producers must meet both tests: £2 million or more turnover and more than 50 tonnes of packaging. If you only meet one, you are a small producer.
What Large Producers Must Do
- Record and report packaging data every 6 months, by material, packaging type and whether it is household or non-household packaging
- Report “nation data” showing where in the UK the packaging was supplied
- Pay waste disposal fees on household packaging, plus scheme administration costs and a registration charge to the environmental regulator
- Meet recycling obligations by obtaining PRNs (packaging waste recycling notes) or PERNs (export recycling notes)
A late fee can apply if you miss a reporting deadline. Deadlines depend on which UK nation you are registered in, so check the current dates on GOV.UK.
What Small Producers Must Do
Small producers do not pay waste disposal fees and do not have recycling obligations, but they must record their packaging data and report it once a year. GOV.UK has separate guidance for small producers on registering and reporting.
How Much Are EPR Fees?
Fees are charged per tonne of household packaging and depend on the material. The confirmed base fees for the first year (2025 to 2026), published by the government on 27 June 2025, were:
| Material | £ per tonne (year 1) |
|---|---|
| Aluminium | 266 |
| Fibre-based composite | 461 |
| Glass | 192 |
| Paper and card | 196 |
| Plastic | 423 |
| Steel | 259 |
| Wood | 280 |
| Other | 259 |
From year 2 (2026 to 2027), fees are “modulated”: packaging is rated red, amber or green under the Recyclability Assessment Methodology (RAM). Red-rated packaging, the hardest to recycle, pays more and green-rated packaging pays less. For example, the government’s illustrative year 2 fees for plastic were £415 per tonne (green), £455 (amber) and £545 (red), and for paper and board £190, £210 and £250. These were estimates published in December 2025, so check GOV.UK for the confirmed rates.
Household or Non-Household Packaging?
Waste disposal fees are based on household packaging: packaging that is likely to end up in a household or public bin, such as food packaging, product packaging and boxes used for online orders. Packaging used only between businesses, such as transit packaging and pallet wrap, is usually non-household, but it still counts towards your packaging tonnage and recycling obligations. GOV.UK has detailed guidance on how to classify each type.
How to Reduce Your EPR Costs
- Use less packaging: choose the right size of box or bag so you are not paying for packaging you do not need
- Choose easier-to-recycle packaging: under modulated fees, green-rated packaging costs less per tonne than red-rated packaging
- Keep good records: accurate weights by material make reporting quicker and help you avoid late fees
- Consider a compliance scheme: a registered compliance scheme can handle registration and recycling evidence for you, for a fee
Frequently Asked Questions
What is EPR in the UK?
Extended Producer Responsibility for packaging: a scheme that makes businesses that supply or import packaging pay for it to be collected and recycled when it becomes household waste.
Does EPR apply to my business?
Only if your turnover is £1 million or more and you handled more than 25 tonnes of packaging in the previous calendar year, and you carry out a packaging activity such as selling packaged goods under your own brand or importing products.
What is a large producer under EPR?
An organisation with a turnover of £2 million or more that supplies or imports more than 50 tonnes of packaging a year.
Is EPR the same as the Plastic Packaging Tax?
No. The Plastic Packaging Tax is a separate HMRC tax on plastic packaging containing less than 30% recycled plastic.
Where can I check the latest rules?
On GOV.UK: EPR for packaging: who is affected and what to do.
Packaging Supplies from Sabco
Sabco Packaging supplies packaging to UK businesses, including recycled grey mailing bags, cardboard postal boxes, paper bags and packaging tape. If you buy your packaging from us and need a record of what you have bought to help with your EPR data, contact us at info@sabcopackaging.co.uk.