Extended Producer Responsibility (EPR) for packaging in United Kingdom
On January 1, 2023, the UK government introduced new EPR rules for packaging. This means that new rules have come into force requiring companies to take responsibility for their packaging and its subsequent recycling.
Get your EPR number in countries where you sell your goods with packages.
Packaging
Packaging is the materials or wrappings used to protect, store, transport and present goods. Packaging can be made from a variety of materials, such as paper, cardboard, plastic, glass, metal, or other combined materials, and is designed to ensure the safety and integrity of goods as they move through the supply chain and interact with consumers. The following falls under packaging in UK:
- Plastic;
- Paper/Board;
- Aluminium;
- Glass;
- Steel;
- Wood;
- Fibre-based composites;
- Other.
Who must register
The rules will be relevant to any packaging-importing or supplying entities within the UK.
You must report your packaging if:
- you are an independent enterprise, a subsidiary, or part of a larger organization (excluding charities);
- your annual revenue is £1 million or greater;
- your contribution to packaging exceeded 25 tonnes in the year 2022;
- you engage in any packaging-related actions.
Threshold
Manufacturers, brand owners and importers who produce more than 25 tons of packaging but do not reach the 50-ton threshold and have an annual turnover of more than £1 million (small companies) are subject to the Packaging Requirements (EPR), but only in terms of the data reporting obligation, while those who produce more than 50 tons and have a turnover of more than £2 million (large companies) will be required to pay fees (license fees) to comply with the EPR.
If you are a small company, then yours is next:
- enter your packaging data for 2023;
- create an account for your company from 2024;
- pay the fee to the environmental authority from 2024;
- report the amount of your packaging in the future.
If you are a large company, then yours is next:
- enter your packaging data for 2023;
- create an account for your company from August 1, 2023;
- pay the recycling fee;
- pay administrative costs;
- pay the fee to the environmental authority;
- obtain a PRN or PERN to fulfill your recycling obligations;
- report the amount of your packaging in the future.
Registration procedure
To register for the EPR in the field of packaging, it is necessary to conclude an agreement with third parties (eco-operators) and with their help it is possible to perform most of the necessary functions related to the EPR for packaging.
Tax representative
Companies don’t need tax representatives to register for EPR registration.
Filling EPR return
All data and declarations for your 2023 packaging must be submitted to the relevant authorities between January 1 and April 1, 2024.