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Guidance

Extended producer responsibility for packaging: local authority payment calculations 2025 to 2026

Find out the methodology and procedure used to calculate extended producer responsibility (EPR) payments to local authorities for 2025 to 2026 (year 1).

Updates to this page

From:
Department for Environment, Food & Rural Affairs
Published:
20 December 2024
Last updated:
20 April 2026
Show all updates

  1. Updated some local authority payment values 2025 to 2026 for Scotland, Wales and Northern Ireland.

  2. In the attachment 'Local authority packaging cost and performance (LAPCAP) worked examples', we have updated the section 'Supplementary calculation to account for statutory recycling target in Wales'. In the Welsh attachment 'Enghreifftiau ymarferol costau a pherfformiad awdurdodau lleol (LAPCAP)', we have updated the section 'Cyfrifiad atodol i ymdrin â’r targed ailgylchu statudol yng Nghymru'.

  3. Updates to the local authority payment values for the 4 nations for 2025 to 2026 under the extended producer responsibility (EPR) for packaging scheme. Year 2 methodology moved into its own section of GOV.UK to make it simpler for people to find what they're looking for.

  4. Worked examples updated from PDF to HTML in Welsh and English.

  5. Amended to represent changes for Wales in January 2026.

  6. The methodology and procedure for calculating Year 2 (2026 to 2027) payments has been added to this page.

  7. Guidance document (and Welsh translated version) added to show local authority payments and material base fees: breakdown of costs and tonnages.

  8. Adding anticipated payment values for local authorities

  9. Annex B updated to show correct local authority groupings.

  10. Guidance and annexes have been updated to show the methodology and data used to calculate local authority payments for 2025 to 2026.

  11. First published.

Documents

Methodology and procedure for calculating Year 1 (2025 to 2026) payments

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Y fethodoleg a’r weithdrefn ar gyfer cyfrifo taliadau Cyfrifoldeb Estynedig Cynhyrchwyr dros becynwaith ar gyfer 2025 i 2026

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Local authority packaging cost and performance (LAPCAP) worked examples

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Enghreifftiau ymarferol costau a pherfformiad awdurdodau lleol (LAPCAP)

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Local authority payments and material base fees: breakdown of costs and tonnages

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Taliadau’r awdurdodau lleol a ffioedd sylfaenol y deunyddiau: dadansoddiad o gostau a thunelleddau

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Local authority payment values 2025 to 2026: England

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Local authority payment values 2025 to 2026: Scotland

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Local authority payment values 2025 to 2026: Wales

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Local authority payment values 2025 to 2026: Northern Ireland

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Cyfanswm taliadau awdurdodau lleol

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Annex A: Summary of data inputs

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Annex B: Local authority groupings (updated 14 July 2025)

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Annex C: LAPCAP alignment of WRAP's bulk density figures with Defra's material categories

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Annex D: Summary of a standard model in the regulations

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Annex E: Sampled LA cost data - data collection

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Glossary of terms

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Details

This guidance explains how payments to local authorities under extended producer responsibility (EPR) for packaging have been calculated for 2025 to 2026 (year 1).

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