EPR reporting – what packaging data does the new scheme require?

The Extended Producer Responsibility (EPR) regulations require businesses to provide structured data about the packaging that they place on the UK market.

Producers must report information in three core areas:

• The base material of which your packaging consists.
• The packaging “type” – the application for which it is used.
• The type of waste the packaging generates.

The notable difference from the previous regulations is the addition of fibre composite packaging.

The Defra definition of this form of packaging is:

For any composite packaging in which the primary material is paperboard or paper fibres and is laminated with plastic, classify it as a “fibre-based composite”.

This definition covers packaging such as laminated paper, tetra pack-style cartons (used for liquids such as juices, milk, and other drinks), coffee cups, and similar packaging.

Composite packaging made from multiple materials without paper fibres should be reported by the material that makes up the most significant proportion by weight.

The Defra definition for primary packaging is:

Primary packaging is the individual container in which you store goods to sell to consumers. This includes multipack packaging. This is called a “sales unit”.

Primary packaging is effectively (almost) any packaging that will end up in household waste streams. It includes items such as tins, bottles, and boxes. It also consists of any packaging that groups the items the consumer takes when purchasing them.

For example, in a multipack of four cans held together by a card sleeve, both cans and sleeves are deemed primary packaging.

This type of packaging is subject to EPR fees. The revenue generated covers the costs of recovering and recycling household packaging (e.g., kerbside collections).

Secondary packaging does not fall within the scope of the Extended Producer Responsibility (EPR). This categorisation means you do not incur charges if you supply, handle or use this form of packaging. You must, however, still report this as part of your data requirements and purchase PRNs as previously.

The Defra definition of secondary packaging is:

Secondary packaging groups several ‘sales units’ for selling or shipping purposes. Organisations may also use secondary packaging to display goods in shops.

Secondary packaging includes point-of-sale trays and shelf-ready packaging (SRPs) used to house multiple items in retail spaces.

Finally, the definition of tertiary or transit packaging is as follows:

Transit or tertiary packaging is used to group secondary packaging units to protect them while being transported or handled through the supply chain.

Examples of tertiary packaging include pallets, pallet wrap, corner protectors, banding, and any outer packaging containers, such as corrugated packaging.

It does not include road, rail, ship, or air containers.

Tertiary packaging does not qualify for fees under the Extended Producer Responsibility (EPR) scheme. However, you must still report your usage and purchase sufficient PRNs to cover your recycling obligations.

The EPR legislation deems street bin packaging as a subset of household packaging. This category includes packaging most likely to end up in public bins.

Items classified as such include:

• Takeaway food and drink packaging.
• Confectionery packaging (pack sizes under 230g).
• Savoury snack packaging (under 60g).
• Single-portion, ready-to-eat foods.
• Drink cartons (under 850ml)
• Pouches (under 600ml)
• Packaging related to cigarettes and smoking products.

These types of packaging will attract additional modulated fees to cover the costs of recovery by local authorities.

All single-use containers for drinks face additional EPR fees, at least initially.

Scotland is introducing a Deposit Return Scheme (DRS) from October 2027. Bottles and drink packaging will be exempt from EPR and the requirement to purchase PRNs under existing waste regulations.

However, all primary packaging for selling drinks sold in England, Wales, and Northern Ireland remains subject to the new fees until the introduction of any DRS schemes.

For now, this category includes reporting requirements for:

• Single-use containers between 50ml and 3 litres.
• Use of PET, glass, steel, or aluminium for the packaging.

Whilst bags used for “point-of-sale” packaging are likely to be included, there are still some question marks regarding other forms of bags.

For example, Defra needs to provide information on reporting requirements for carrier bags in specific thicknesses, small produce sacks and paper bags.

Whilst reusable packaging is not subject to EPR fees, your business must still report on its use where appropriate.

However, because these products are reusable, you should declare them only the first time you place them on the market.

This category covers returnable packaging, such as tote boxes, Euro containers, pallets, and crates.

EPR fees do not apply, but existing requirements for purchasing PRNs remain.

The final reporting category is for what is termed “self-managed waste”.

This section covers applications or schemes where your business collects packaging that current kerbside collections do not accept.

It is important to note that this does not cover any waste generated during your business processes but rather household waste that would otherwise be subject to EPR.

One of the most significant changes for large organisations is the move from annual to bi-annual reporting.

The new six-monthly reports replace the previous annual returns that have been in place for 25 years since the launch of the Packaging Waste Regulations.

If you qualify for six-monthly reporting, this arguably doubles your workload. You must compile the data sets twice yearly instead of once, although admittedly, with half of the previous data.

You are required to submit data for both household and non-household packaging simultaneously. You declare both packaging types on the same form/document. This data generates both your PRN obligation and any EPR obligation.

Any EPR changes for which you are liable to apply in addition to any PRNs you are responsible for purchasing.

Small producers with a turnover between £1m and £2m and who generate 25 tonnes of packaging are exempt from EPR fees. However, if the scheme defines you as a small business, you are still expected to submit usage data.

Unlike large organisations, you produce one report per year. From April 2024, you will need to make an annual declaration; your responsibilities extend only to this simple data disclosure.

It is important to note another change here regarding data submissions.

The EPR requires all legal entities to provide a separate disclosure. UK groups of companies can be registered together, but each subsidiary within the group (e.g., each legal entity) must complete and submit its own data/report.

Another necessary EPR reporting requirement is the introduction of “nation data”.

If you supply packaging to end consumers or business end consumers, Defra needs to know how much of the packaging you have provided is disposed of in each of the four devolved nations.

No specific fees are attached to this data; it is an additional information disclosure only.