Packaging, WEEE and batteries · Worldwide turnover £2m or more and more than 50 t of packaging supplied or imported
UK packaging EPR
Large producers report packaging data twice a year and pay disposal fees; small producers report once a year; micro businesses are out of scope.
Key facts
| Large producer | Worldwide turnover £2m or more and more than 50 t of packaging supplied or imported |
|---|---|
| Small producer | Turnover £1m or more and 25–50 t of packaging |
| Micro business | Below both tests — no EPR registration |
| Fees | Large producers only; weight, material and RAM band drive the disposal fee |
| Reporting | Large: every six months. Small: once a year |
| Records | Keep the supporting data for seven years |
| Registration | Report Packaging Data service, with an approved person |
| Last verified | 2026-10-18 |
Two tests decide the category
The large-producer test needs both a turnover of £2m or more and more than 50 tonnes of packaging supplied into the UK. The small-producer test needs £1m or more and at least 25 tonnes. A business can pass one test and fail the other and still sit below the threshold.
Once a business is a large producer it reports twice a year and pays the waste disposal fee. Small producers report data but do not pay the disposal fee. The category can change from year to year, so re-test annually.
The fee is based on reported data
The illustrative fees for year 2 range from about £185 per tonne for glass to £630 per tonne for fibre-based composite in the red band. Final rates are confirmed after producers report and can differ by nation and material.
Under-reporting does not reduce the bill permanently: it creates a correction, and the record has to be kept for seven years. Build the fee into the unit economics at the planning stage rather than treating it as a year-end surprise.
Frequently asked questions
Does a small producer pay the UK disposal fee?
No. A small producer records and reports packaging data but does not pay the waste disposal fee. The large-producer tests are turnover of £2m or more and more than 50 tonnes.
I sell through a marketplace. Who is the producer?
Liability follows the business that supplies the packaging under its own brand or imports it. A marketplace can be the producer for its own packaging, but it does not automatically take over the seller's obligation. Confirm the importer of record for each shipment.
Is the EPR fee the same as Plastic Packaging Tax?
No. EPR is a waste disposal fee administered through the packaging data service. Plastic Packaging Tax is a separate HMRC tax on plastic packaging with less than 30% recycled content. Both can apply to the same plastic.
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