By Alex Hawley, Christina Robertson, Natasha Cooper, Luke McCarthy
Under the UK’s Packaging Extended Producer Responsibility (‘pEPR’) scheme, packaging ‘Producers’ are responsible for covering the entire lifecycle of packaging waste costs, from collection to disposal.
This article touches upon the expected fees payable, timelines relevant to large packaging producers over the coming year, and includes links to PwC guidance on how to account for pEPR fees for internal financial and account teams.
Under the UK's pEPR scheme, businesses are categorised and obligated based on their annual turnover and the amount of packaging they handle in the UK:
Small Producers include any business (excluding charities) that:
Large Producers include any business (excluding charities) that:
All Producers are required to register and report packaging tonnage data to the government’s online Report Packaging Data (RPD) portal. Large Producers must do so twice a year - once by 1 April and once by 1 October, and Small Producers once, by 1 April this year (and annually thereafter).
Producers must also submit their ‘Nation Data’ on where packaging was supplied by 1 December 2025 if they:
The January 2025 UK-wide regulations introduce the liability for Large Producers to pay fees, with first invoices expected to be issued in October 2025.
These fees will be determined by reference to:
Defra published the third and latest iteration of illustrative base fees on 20 December 2024, as shown below:
Packaging type |
Rate (£/tonne) |
Aluminium |
435 |
Fibre-based composite |
455 |
Glass |
240 |
Paper or board |
215 |
Plastic |
485 |
Steel |
305 |
Wood |
320 |
Other |
280 |
These figures offer an estimate, with the final base fees anticipated to be published in June 2025.
Also in December, Defra published their Recyclability Assessment Methodology (RAM), in line with their intention to introduce modulated fees from 2026.
Large Producers are encouraged to start using the RAM in relation to their household packaging placed on the market from 1 January 2025, with the first six months of data to be reported by 1 October 2025.
The first invoices under the pEPR scheme are due to be issued in October 2025. PwC has recently released guidance on how to account for pEPR fees.
Meanwhile, enforcement action is also increasing. In England:
Those struggling with compliance should be prepared. Ultimately, both civil sanctions and criminal prosecution are possible consequences of non-compliance.
PwC’s Environmental Regulatory legal team and subject matter experts can help businesses navigate obligations arising under the UK’s pEPR scheme.
The team has experience in:
Senior Manager, UK Environmental Regulatory Legal Lead, PwC United Kingdom
Tel: +44 (0)7483 326978