UK EPR Packaging Regulations: What They Mean for Your Business

Extended producer responsibility (EPR) for packaging is a UK scheme that makes businesses pay the full cost of collecting, sorting and recycling the household packaging they place on the market. Instead of local councils and taxpayers covering the bill, obligated producers report how much packaging they handle each year and pay fees based on its weight, material and, from the 2026 to 2027 scheme year, how recyclable it is.

For food retailers, manufacturers, distributors and food-to-go operators, that makes packaging choice a direct cost decision as well as a sustainability one. This guide explains who EPR applies to, what you need to report, how the fees work and what information you should be getting from your packaging supplier.

What is extended producer responsibility for packaging?

UK packaging EPR is delivered through the Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024. It applies across England, Scotland, Wales and Northern Ireland and is run by PackUK, the scheme administrator.

The principle is simple: whoever puts packaging into the supply chain should pay for what happens to it at the end of its life. Fees collected from producers are passed to local authorities to fund household waste collection and recycling services. Large producers received their first invoices, known as notices of liability, in late 2025, based on packaging data from 2024.

Who has to comply with UK EPR?

Your obligations depend on your annual turnover and how much packaging you handle each year:

• Large producers: turnover of more than £2 million and more than 50 tonnes of packaging handled per year. You must register, report packaging data twice a year and pay EPR fees.
• Small producers: turnover between £1 million and £2 million and more than 25 tonnes, or turnover above £1 million and between 25 and 50 tonnes. You must register and report data once a year, but you do not currently pay waste disposal fees.
• Below both thresholds: you have no direct EPR obligations, although your suppliers and customers may still ask you for packaging data.

Being a producer is not limited to manufacturers. Under EPR, obligations can fall on brand owners, packer fillers, importers, distributors and sellers, depending on who handles the packaging and where it is supplied. For food-to-go and takeaway businesses, the seller is usually responsible for served packaging, such as containers, cups and bags filled at the point of sale and handed to the customer.

What do you need to report?

Obligated producers report packaging data through the government's online reporting service. Large producers report in two halves, January to June and July to December, while small producers submit one annual report. For each packaging item you need to know:

• the packaging material, for example plastic, paper and card, aluminium or fibre-based composite
• the weight placed on the market, usually in kilograms
• the packaging type, such as household, non-household, public bin or reusable
• your role in the supply chain, such as brand owner, packer filler, importer or seller
• from 2026, a recyclability rating for household packaging (see below)

Inaccurate or incomplete data is costly. Packaging that is reported without enough information to assess its recyclability is treated as red-rated, so it attracts the highest fee.

How are EPR fees calculated?

EPR fees are charged per tonne of household packaging. In the first scheme year, 2025 to 2026, every material had a flat base fee. Plastic was charged at £423 per tonne and paper and card at £196 per tonne, regardless of how easy the packaging was to recycle.

From the 2026 to 2027 scheme year, fees are modulated. Each item of household packaging is rated red, amber or green using the government's Recyclability Assessment Methodology (RAM):

• Green: widely collected and recycled in the UK, attracting a reduced fee.
• Amber: recyclable with some limitations, charged at the base fee.
• Red: difficult to recycle or not compatible with UK recycling systems, charged at a premium.

PackUK's illustrative Year 2 fees put plastic at around £415 per tonne for green, £455 for amber and £545 for red, and paper and card at £190, £210 and £250. Confirmed fees will be set once all 2025 packaging data has been validated, so final figures may differ.

The red premium is set to rise each year. Red-rated packaging pays 1.2 times the amber fee in 2026 to 2027, rising to 1.6 times in 2027 to 2028 and 2 times in 2028 to 2029. Packaging that is red-rated today will become steadily more expensive to keep on the market.

How EPR affects food retailers, manufacturers and distributors

The impact varies depending on where you sit in the supply chain:

• Food manufacturers and brand owners usually carry the largest obligation, because they pack goods that end up in household bins. Primary food packaging choices have the biggest effect on fees.
• Supermarkets and grocers are often obligated for own-label packaging and for served packaging such as carrier bags and produce bags handed to shoppers. Our supermarkets page covers the packaging most commonly used in store.
• Distributors and wholesalers may be obligated for unfilled packaging they supply to small businesses, and they increasingly need reliable product data from their own suppliers. See how we support wholesalers.
• Food-to-go and takeaway operators that meet the thresholds are usually responsible for the served packaging they hand over at the counter. Our complete guide to packaging for food-to-go and takeaway operators explains how to build a range around this.

What information should you get from your packaging supplier?

Accurate EPR reporting depends on accurate product data, and most of it has to come from your supplier. As a minimum, ask for:

1. Unit weights for every product, split by material where an item uses more than one.
2. Material composition, including any coatings, linings or laminates, as these can change a recyclability rating.
3. Recycled content for plastic items, which also matters for Plastic Packaging Tax.
4. Recyclability information to support your RAM assessment.
5. Compliance documentation, such as a statement of compliance for food contact materials.

Eternal Packaging publishes its statement of compliance and can provide product specification data to support your EPR submissions.

How to reduce your EPR costs

Because fees are now linked to recyclability, the most effective way to control EPR costs is to design hard-to-recycle packaging out of your range:

• Choose mono-material packaging wherever possible. Plastic-free paper bags, such as our 80gsm recycled kraft paper bags, go into standard kerbside paper recycling.
• Avoid unnecessary laminates and mixed materials, which can push an item into the red rating.
• Right-size your packaging. Fees are charged by weight, so lighter packaging that still protects the product reduces your liability.
• Specify recycled content. Our recycled HDPE carrier bags combine recycled material with a format that shoppers can reuse.
• Review fibre-based options. Moulded fibre is replacing plastic in many takeaway formats. Our explainer on what moulded fibre packaging is covers how it performs.
• Keep your data clean. Missing data is treated as red, so incomplete records cost you money.

Key EPR dates to remember

• 1 April: large producers report July to December data from the previous year; small producers submit their annual report.
• 1 October: large producers report January to June data for the current year.
• Autumn: PackUK issues notices of liability for the scheme year, based on the previous calendar year's data.

Check the latest deadlines on GOV.UK each year, as timings and fees can change.

Frequently asked questions

What is EPR for packaging in the UK?

EPR for packaging is a scheme that makes businesses pay the full cost of managing the household packaging waste they place on the UK market. Obligated producers report packaging data and pay fees to PackUK, which funds local authority collection and recycling.

Does EPR apply to small businesses?

Businesses with a turnover above £1 million that handle more than 25 tonnes of packaging a year must register and report. Only large producers, with turnover above £2 million and more than 50 tonnes, currently pay waste disposal fees.

What are modulated EPR fees?

Modulated fees adjust the base fee according to how recyclable packaging is. Green-rated packaging pays less, amber pays the base rate and red-rated packaging pays a premium that rises each year until 2028 to 2029.

Are paper bags better than plastic bags for EPR?

Plastic-free paper bags are generally widely recyclable and paper and card has a lower fee per tonne than plastic. However, paper bags are heavier, so the right choice depends on weight, use and recyclability rating together.

Who pays EPR on takeaway packaging?

For served packaging, such as cups, containers and bags filled at the point of sale, the obligation usually sits with the seller, provided they meet the large producer thresholds.

Get EPR-ready packaging data from one supplier

EPR rewards businesses that know exactly what packaging they use and choose materials that are easy to recycle. Eternal Packaging is committed to reducing the environmental impact of packaging, as set out in our environmental policy. To review your current range or request specification data for your EPR reporting, speak to our team.