Guidance

EPR for packaging: how local authority payments are calculated

Find out the methodology and procedure used to calculate payments to local authorities for Year 1 (2025 to 2026) and Year 2 (2026 to 2027).

From:
Department for Environment, Food & Rural Affairs
Published
20 December 2024
Last updated
4 February 2026 — See all updates

Documents

Methodology and procedure for calculating year 2 (2026 to 2027) payments

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Y fethodoleg a’r weithdrefn ar gyfer taliadau i’w gwneud yn 2026 i 2027

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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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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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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: England

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Local Authority payment values: Scotland

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Local Authority payment values: Wales

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Local authority payment values: Northern Ireland

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Cyfanswm Taliadau Awdurdodau Lleol

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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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Details

This guidance explains how payments to local authorities (LAs) under Extended Producer Responsibility (EPR) for packaging have been calculated for:

  • Year 1 (2025 to 2026)
  • Year 2 (2026 to 2027)

Updates to this page

Published 20 December 2024
Last updated 4 February 2026 show all updates

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

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

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

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

  5. Adding anticipated payment values for local authorities

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

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

  8. First published.

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