One Dataset, Three Reports: Tackling SECR, ESOS & SRS
Regime 3 of 8 · Packaging
Correct as at 27 July 2026.
Packaging EPR is a legal duty to report packaging data — and, above a higher threshold, to pay disposal fees — administered by PackUK under the Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024. It is one of eight separate UK environmental reporting regimes; see the full map of all eight for how it fits alongside SECR, ESOS, waste, water, permits and biodiversity net gain.
£1m+ turnover and 25+ tonnes of packaging a year (small producer). £2m+ and 50+ tonnes adds disposal fees (large producer).
Packaging data across eight material categories, filed with PackUK.
Large producers: 1 April and 1 October. Small producers: 1 April only.
PackUK (scheme administrator), with Defra and the Environment Agency.
The obligation begins at £1 million annual turnover and more than 25 tonnes of packaging supplied or imported in the previous calendar year — both conditions have to be met, alongside carrying out a packaging activity (which includes supplying packaged goods, importing packaging or packaged goods, and, for online marketplaces, enabling overseas sellers to reach UK consumers). Large producers — £2 million and more than 50 tonnes — additionally pay disposal fees and carry recycling obligations. The £2m/50-tonne figures are frequently misquoted as the entry threshold; they are the large-producer threshold, one tier up from where the duty actually starts.
Packaging data across eight material categories (including plastic, paper/card, glass, wood, and others), covering the packaging placed on the market. Large producers file twice yearly — by 1 October for the first half of the calendar year, and by 1 April for the second half, with large-producer registration for the year ahead also falling on 1 October. Small producers register and report once annually, by 1 April.
Confirmed 2025–26 base disposal fees run from £192 a tonne for glass to £461 for fibre-based composite, with plastic at £423. Fee modulation — adjusting the fee by how recyclable the packaging is — starts in the second year of the scheme. There is no confirmed 2026–27 fee table published yet; any figure quoted for that year should be treated as illustrative until PackUK confirms it.
Packaging EPR is a legal obligation with fees attached, in force today — unlike UK SRS, which remains voluntary or comply-or-explain depending on the proposal stage. It sits in the same "compulsory now" bracket as SECR and ESOS, and alongside Simpler Recycling and Digital Waste Tracking on the resources-and-waste side of the map. For where the packaging obligation sits within the wider eight-regime picture, and how it compares against the other seven, see the eight regimes in full.
What is the threshold for packaging EPR?
The obligation begins at £1 million annual turnover and more than 25 tonnes of packaging supplied or imported in the previous calendar year — both conditions must apply, alongside carrying out a packaging activity. The widely quoted £2 million and 50 tonnes is the large-producer threshold, which adds disposal fees and recycling obligations on top of data reporting. Firms between the two are obligated small producers who must register and report but do not pay disposal fees.
Who administers packaging EPR?
PackUK is the scheme administrator, working with Defra and the environmental regulators in each UK nation (the Environment Agency in England). Registration and reporting happen through the government packaging data system.
When do I have to report?
Large producers report twice a year: by 1 October for the first half of the calendar year, and by 1 April for the second half — 1 October also carries large-producer registration for the year ahead. Small producers report once, annually, by 1 April, alongside their own registration.
How much are the disposal fees?
Confirmed 2025–26 base fees range from £192 a tonne for glass to £461 for fibre-based composite, with plastic at £423. Fee modulation (adjusting fees by recyclability) starts in year two. There is no confirmed 2026–27 fee table yet — treat any figure quoted for that year as illustrative until PackUK publishes it.
Does packaging EPR apply to online sellers and importers, not just manufacturers?
Yes. The obligation is triggered by carrying out a "packaging activity" — which includes supplying packaged goods, importing packaging or packaged goods, and (for online marketplaces) enabling overseas sellers to sell to UK consumers — not only by manufacturing packaging.