UK packaging EPR changes take effect 1 January 2026

If you make, import or sell packaged goods in the UK, a fresh set of Extended Producer Responsibility (EPR) rules starts on 1 January 2026. The statutory instrument amends the 2024 packaging regulations and applies UK‑wide with devolved consent. It was made in mid‑December and is now published on legislation.gov.uk.

Quick recap so we’re all on the same page. EPR shifts the cost of dealing with household packaging away from taxpayers and onto producers. PackUK is the scheme administrator. From 2026, fee “modulation” is due to push producers towards more reusable and recyclable packaging, and ministers can also appoint a Producer Responsibility Organisation (PRO) to support delivery.

The standout change is a closed‑loop option for food‑grade plastics. If you collect your own food‑grade plastic packaging back from consumers and get it recycled into food‑grade material again by a single accredited reprocessor or exporter, you can offset that weight against your household packaging when fees are calculated. Think of this as a reward for genuine bottle‑to‑bottle or tray‑to‑tray systems.

To use the closed‑loop option, you must show evidence that the packaging was food‑grade, that you (or someone working for you) collected it directly from the consumer without mixing it with other wastes, and that one reprocessor handled it back into food‑grade material. Evidence will usually be written confirmation from the accredited reprocessor, with a clear method for how they calculated the recycled share.

There is a charge for using closed‑loop. For 2024 and 2025 data, a single £2,548 payment made by 28 January 2026 covers both years. To use closed‑loop for 2026 data, you pay a further £2,548. You cannot submit closed‑loop data unless that charge is paid to your regulator.

Key dates to pin to your wall: the rules take effect on 1 January 2026; amended or back‑dated closed‑loop data for January–June and July–December 2024 must be in by 28 January 2026; January–June 2025 amendments are due by April 2026; and regulators set out further 2026–27 payment timings in guidance.

Definitions are tidied up to make reporting and fee setting fairer. Paper or board that includes plastic layers can still count as paper if the plastic is no more than 5% of the item’s mass and you can evidence it. If the plastic content is above that or not evidenced, it sits in a fibre‑based composite category. This helps settle grey areas for cups, cartons and lined trays.

There’s a clarification on who the “producer” is after an item is first supplied. In simple terms, once the first producer has supplied the packaging, nobody else becomes a producer for that same item just by re‑selling it. If someone adds a new component later-say, a new label-that new component has its own producer. This protects you from duplicate obligations while keeping responsibility for new additions clear.

Brand‑owner rules are also clearer when more than one brand appears on a pack. If the owner of one of the brands makes the first supply of the filled pack, they carry the producer role; otherwise, the brand occupying the largest area of the external surface does. That decision applies to the whole pack, including parts inside it, so you don’t need to split hairs brand by brand.

Mergers and brand or business transfers now come with set duties. The new combined business inherits ongoing obligations for the year of the deal (and any earlier unresolved duties), and PRNs/PERNs already bought can transfer across. If you buy a brand or a division, you must tell your regulator within 28 days and, if it tips you over the large‑producer thresholds, re‑register promptly. Your data for the affected periods may need resubmitting so fees and recycling duties sit with the right company.

Disposal fees can be modulated for design choices, including whether you’ve used only as much packaging as reasonably necessary to do the job. Expect PackUK’s modulation policy and fee signals to push harder from 2026/27 towards easy‑to‑recycle formats and genuine reuse. That’s the whole point of EPR-prices that steer design.

Enforcement is being strengthened to deal with so‑called free riders-businesses that should register but don’t. The scheme administrator gains clearer powers to assess and bill late, and to estimate data where firms fail to report. If you’ve been waiting it out, this is the year to get compliant.

A note for reprocessors and exporters. Accreditation and registration continue to matter, especially if you’re issuing evidence and supporting producers’ claims. Official guidance confirms mandatory registration timeframes and warns that operating without registration can be an offence. Build evidence systems that let producers prove closed‑loop claims cleanly.

Glossary, in plain English. Closed‑loop packaging waste: household packaging you supplied as filled packaging on or after 1 January 2024, that you then collected from consumers and had recycled by one reprocessor back into food‑grade plastic. Food‑grade plastic: material intended to contact food that meets EU food‑contact rules (Regulation 10/2011 and, for recycled plastics, Regulation 282/2008). Fibre‑based composite: paperboard or paper with one or more plastic layers that cannot be separated by hand; if plastic is 5% or less by mass and you can prove it, it can be reported as paper or board.

What this means for you. If you’re planning a closed‑loop scheme, line up your collection routes, your accredited reprocessor and your evidence trail now, and budget for the charge. Re‑check how you classify lined cups, cartons and trays using the 5% test. If you’re buying or selling brands or divisions, agree who will resubmit data and who carries any recycling duties and fee liabilities. Above all, register on time, keep clean data and keep your students, colleagues or clients informed-this is how we cut waste and costs together.