UK-wide Packaging Extended Producer Responsibility Regulations (pEPR) now in force: Fees in 2025 and beyond…

By Alex Hawley, Christina Robertson, Natasha Cooper, Luke McCarthy

Executive Summary

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.

  • Data reporting under the UK scheme has been in force since the introduction of the first pEPR legislation in 2023. Large Producers should have submitted three packaging data returns by 1 Jan 2025, and will be expected to report next on 1 April 2025.
  • The next phase - fee liability - was introduced by the UK-wide pEPR regulations which entered into force on 1 Jan this year. The new regulations require producers to pay ‘disposal fees’ based on the packaging data they have reported in the prior year.

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.

The UK pEPR scheme and who it affects

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:

  • Has an annual turnover exceeding £1 million;
  • Imports or supplies more than 25 tonnes of packaging (of any material) to the UK market; and
  • Does not exceed the ‘Large’ producer thresholds (below).

Large Producers include any business (excluding charities) that:

  • Has an annual turnover exceeding £2 million; and
  • Imports or supplies more than 50 tonnes of packaging (of any material) to the UK market.

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:

  • supply packaging directly to end users in the UK;
  • supply empty packaging to UK organisations that are not legally obligated or are small organisations;
  • hire or loan reusable packaging;
  • own an online marketplace for non-UK organisations to sell empty packaging and packaged goods to UK users; or
  • import packaged goods into the UK for personal use and discard the packaging.

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:

Base fees

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.

Recyclability Assessment Methodology

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.

Invoicing / Accounting

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.

Penalties

Meanwhile, enforcement action is also increasing. In England:

  • The Environment Agency recently consulted on proposed amendments to its Enforcement and Sanctions Policy - specifically how they will apply civil sanctions in its enforcement of the pEPR scheme; and
  • Environment Agency audits of pEPR Producers are happening now. More EA officers are being onboarded and trained in pEPR enforcement specifically, and officers are shifting their focus in 2025 from catching ‘free-riders’, to delving into Producer submissions to identify inaccuracies.

Those struggling with compliance should be prepared. Ultimately, both civil sanctions and criminal prosecution are possible consequences of non-compliance.

How can we help?

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:

  • undertaking producer/product flow assessments to determine pEPR applicability/liability
  • offering practical insights and support for clients navigating implementation
  • helping businesses devise packaging strategy, taking into account global trends in EPR, packaging regulation and plastics taxes; and
  • horizon scanning to identify and comply with packaging EPR schemes, and plastics taxes globally.
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