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HomeGlossaryUK Packaging EPR & Plastic Packaging Tax
Compliance

UK Packaging EPR & Plastic Packaging Tax

UK Extended Producer Responsibility for Packaging, Plastic Packaging Tax and Deposit Return Scheme · pEPR · Plastic Packaging Tax · PPT · RAM · Deposit Return Scheme · Simpler Recycling · DEFRA EPR

In short

Term — UK Packaging EPR and Plastic Packaging Tax: uK packaging stack — pEPR replacing legacy PRN/PERN with full producer payment of local-authority household-packaging costs (fee invoicing since October 2025, modulated by Recyclability Assessment Methodology RAM rating from 2026), Plastic Packaging Tax £223.69/tonne 2025/26 on components with <30% recycled plastic content (10-tonne threshold), Deposit Return Scheme launching October 2027 for England/Wales/NI (PET/steel/aluminium 150ml-3L, 20p deposit, glass excluded), Simpler Recycling household-collection harmonisation from March 2026.

UK packaging-waste regime rebuilt 2023-2027. Obligated producer thresholds — >£1M relevant turnover and >25 tonnes packaging (small £1M-£2M and 25-50t data-only; large >£2M and >50t data and fees). pEPR data reporting via DEFRA Report Packaging Data service bi-annual, segmented by material (paper/card, plastic, glass, steel, aluminium, wood, fibre composites, other) and stream (household/non-household, drinks containers). pEPR fee — large producers pay PackUK Scheme Administrator per-tonne fee funding local authorities (illustrative 2025/26: plastic ~£485/t, glass ~£240/t, paper/card ~£196/t, aluminium ~£266/t, steel ~£305/t, wood ~£319/t, fibre composites ~£455/t). Fee modulation by Recyclability Assessment Methodology rating from 2026 — RAM-Red multiplier above base, RAM-Green discount. RAM based on collection-system availability, sortation compatibility, reprocessing infrastructure, contaminant-free design. Plastic Packaging Tax (Finance Act 2021, in force April 2022) — £223.69/tonne 2025/26 on plastic packaging components manufactured/imported in UK with <30% recycled plastic content by weight, 10-tonne annual threshold, HMRC quarterly return. Recycled-content evidence — documented chain-of-custody via ISO 14021 self-declaration, mass-balance with audited reconciliation, or third-party schemes (RecyClass, ISCC PLUS); bio-based/biodegradable/compostable do NOT count as recycled. Deposit Return Scheme launches October 2027 for England/Wales/NI — single-use drinks containers 150ml-3L (PET, steel, aluminium; glass excluded from EWNI scheme, Scotland scheme separately postponed), 20p deposit, producer registration with Deposit Management Organisation, DRS logo and barcode on packaging, retailers >100m² operate return points. Simpler Recycling standardises England household collections from March 2026 — paper/card, plastic, glass, metal, food waste (weekly), garden waste. Online marketplaces are obligated producers for empty packaging supplied with goods by non-UK sellers; UK importers are obligated producers for finished-goods packaging from non-UK suppliers.

Regulatory anchors
  • Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024
  • Finance Act 2021 Part 2
  • Deposit Scheme for Drinks Containers (England) Regulations
  • Environment Act 2021
Where this term comes up
Consumer ProductsFood ProcessingPlastics & ResinsCosmeticsPackaging & food contact
How V5 handles it
Score your compliance gap — then download the validation pack.
A guided self-assessment walks you against the regulator clauses that apply to your industry. The validation pack — IQ/OQ scripts, traceability matrix, risk assessment, intended-use statement — generates from the same evidence so you can hand it to an auditor on day one.
Document control — one version in force, every change signed and explained.
Draft the next revision while the current one stays in use, approve it under your sign-off route, and track training on it — with the history kept.
Supplier portal — chase nothing. Score everything.
Suppliers log in, see what you need, submit it against your spec, and watch their scorecard. SCARs are raised, replied to and closed in the portal — not in your inbox.
Software that covers UK Packaging EPR & Plastic Packaging Tax
V5 Ultimate Radiopharmaceutical Manufacturing
Time-stamped batch record for short production windows, QC results tracked as available or pending, human release review and Part…
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