Extended Producer Responsibility for Packaging (ePRP) overview

The next reporting deadline for ePRP is 1 April 2025. For large businesses, the reporting period is 1 July 2024 to 31 December 2025. Smaller businesses have an annual report to submit covering 1 January 2024 to 31 December 2024.

ePRP is part of the roadmap to achieving a zero waste economy whereby the costs for disposal of household packaging are transferred from local authorities to producers. The ePRP fees charged are intended to cover the net cost of disposal of the waste.

ePRP will be administered by Pack UK (a public body launched in January 2025) which will be responsible for the collection and administration of fees. Fees are increased commensurate to the quantity of packaging and the difficulty of recycling and will be passed to local authorities for waste collection and recycling.

The intention of the new levy is to rase £1bn a year to support local collection and recycling/ disposal services.

Reporting requirements

1 Businesses with a turnover of less than £1m, producing less than 25 tonnes a year of packaging are exempt.

2 Businesses with a turnover of £1m-£2m producing less than 50 tonnes of packaging a year are deemed to be small producers subject to annual reporting.

1 January 2024 – 31 December 2024 – by 1 April 2025

3 Businesses with a turnover over £2m or producing over 50 tonnes of packaging  a year have bi- annual reporting.

1 July 2024 – 31 December 2024 – by 1 April 2025

1 January 2025 – 30 June 2025 – by 1 October 2025

Enforcement

Enforcement will range from advice and guidance to criminal prosecution.

If you are aware of a non-compliant business, you should report it to the Environment Agency in England or the regional equivalent in Wales, Scotland and Ireland devolved authorities.