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

If your business is affected by the upcoming Extended Producer Responsibilities (EPR) scheme, then it is vital that you understand your EPR reporting obligations.

EPR reporting requires data on packaging base material, packaging type, and expected end-of-life waste stream. Large organisations must submit data bi-annually, whilst smaller organisations only once every 12 months. The additional data enables modulated fees to cover the cost of household packaging recycling. Packaging used in 2023 is the first subject to the new reporting format.

This guide provides the current known, and expected requirements for your EPR data submissions. This information is, however, subject to change as the full details of the Extended Producer Responsibilities are confirmed.

There has been considerable confusion regarding the introduction of the new Extended Producer Responsibilities for packaging. And even though the government and Defra (the body running the scheme) have yet to confirm some details, much information is now available.

As a starting point, it is essential to determine precisely what is changing with the EPR and the elements remaining in place from the existing Packaging Waste regulations.

The Extended Producer responsibilities require your business to provide enhanced data in three main areas.

These are:

• The base material of which your packaging consists.
• The packaging “type” – effectively the application for which you use it.
• The waste type that the packaging generates.

The base material is that which forms your packaging. With a few changes, the categories to report for EPR are virtually the same as those from the existing packaging waste regulations.

As such, the Extended Producer Responsibilities require your business to report on the weight of the following materials if used in your packaging:

• Aluminium
• Glass
• Paper/card
• Plastic
• Steel
• Wood
• Fibre composite
• Other

These categories apply to packaging placed on the market from January 2023.

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

The Defra definition of this form of packaging is:

For any composite packaging where the primary material is paperboard or paper fibres, and that material is laminated with plastic, you should class this as a “fibre-based composite”.

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

For composite packaging comprising two or more materials without paper fibres, you should report these materials by whichever element weighs the most.

Whilst the existing waste regulations include an “other” category, businesses are now responsible for separating the materials within this category and reporting on them individually.

This category includes items such as:

• Biodegradable plastics and compostable plastics (including plant-based)
• Cork
• Cotton
• Flax based products
• Nitrile
• Rubber
• Silicone

Your business should record and report on the weights of each item under the new system.

The second area where you must provide data is the “packaging type”.

The government define four types within this, which are:

• Primary packaging – any packaging that is in direct contact with your product (also known as a consumer unit).
• Secondary packaging that houses or displays multiple individual units (e.g. an SRP tray).
• Tertiary packaging that transports multiple items (e.g. pallets, shipping containers).
• eCommerce or shipping packaging delivered directly to consumers (e.g. boxes, jiffy bags, poly mailers etc.)

The expected waste type generated is the final data category your business must now include in EPR reporting. This information is where the distinction between household packaging that is subject to EPR, and other packaging that is not, is defined.

The categories in this section of your report are as follows:

• Household waste.
• Street bin packaging.
• Drinks containers.
• Plastic bags.
• Reusable packaging.
• Self-managed waste.

The new EPR scheme clearly distinguishes between household and non-household waste. The existing regulations and purchasing of PRNS still apply to all packaging produced. But if you generate Household packaging, EPR charges also apply to your packaging.

All primary and eCommerce/shipment packaging is classed as household by default.

However, some packaging that may appear to be household may be supplied exclusively to business users. This packaging enters business waste streams. To avoid EPR fees for this packaging, you must prove it is non-household. Effectively, Defra automatically classifies any primary packaging as household unless you have evidence to the contrary.

The evidence requirements are still in draft at the time of writing.

However, the expected categories of evidence you can use to highlight where your packaging is not household are:

• Product specification. The specification may indicate that the product within the packaging is obviously not a household product used solely by businesses.
• Commercial arrangements. Contract terms may indicate clauses such as products being prohibited from onward distribution by businesses. Such contracts can be used as evidence to show that a product is not for household or consumer use.
• Customer declarations. If your customers can provide a statement that they are putting any packaging you supply into business waste streams, your packaging is exempt from EPR charges.

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

Items classified as such includes:

• Takeaway food and drink packaging.
• Confectionary 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 August 2023. Bottles and drinks packaging will be exempt from EPR and the requirement to purchase PRNs as per 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.

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, being an additional information disclosure only.

This reporting is to be introduced from the end of 2024 based on your 2023 calendar year volumes, meaning you should begin gathering data on this now.

Despite all of the above, much information still needs to be confirmed. Further clarification includes how the data submissions will look.

Once finalised, data forms to complete will be made available by DEFRA (or the relevant environment agencies). The exact layout and fields in the forms are yet to be confirmed.

One point to note is that most expect the “accurate as reasonably possible” guidance from the current regulations to remain in place.

Although some of the information in this guide is subject to change, your business must begin recording and collecting your data immediately.

Considering the likely changes required in reporting now should make your life easier when the new data submissions are introduced (from July for larger businesses and January 2024 for smaller ones).

Should you still have questions regarding your obligations under the new scheme, this beginner’s guide to the Extended Producer Responsibilities is also relevant.

And if you are a customer of GWP, get in touch with your account manager for any help you may require with your EPR reporting.

GWP believe this information is correct at the time of publication. The content of this article is also subject to change as the legislation is updated.

Please also note that the information provided is intended as a guide only. GWP can accept no responsibility or liability for loss, damage, or any other consequence of reliance on this information, howsoever caused. As all applications and scenarios vary, it is your responsibility or the responsibility of your business to ensure that you pay tax if and where applicable. If in any doubt, please check with your tax advisor.