The following tables summarise the outcomes of the calculations performed in Defra’s Local Authority Payment Costs and Performance model (LAPCAP) for local authority payments and base fees for the business year 2025 to 2026. More detailed information on the methodology applied is available here: Methodology and procedure for calculating 2025 to 2026 payments - GOV.UK.
The figures provided can be used to reach each material’s published base fee using the following formula:
(A + B - C + D + E + F + G + H) multiplied by 1.04, divided by J
Elements A to G are summarised figures taken from LAPCAP outputs. Figures A to J appear in tables A1, B1, C1, D1, E1, F1, G1, H1 and J1 below and are labelled with the given letter within these tables.
The figure of 1.04 is used to apply a 4% ‘bad debt provision’ to total costs. All modelled costs have been given rounded to the closest £1,000 and all modelled tonnages have been given rounded to the closest 1,000T. This rounding may lead to discrepancies when performing calculations with these figures.
A - Total recyclate collection costs
This is the sum of the collection costs arising from the collection of packaging recyclate collected through kerbside dry recycling, bring sites, and household waste recycling centres (HWRCs)
Table A1 - Total recyclate collection costs
| Packaging category |
A - Total recyclate collection costs (£) |
| Aluminium |
12,214,000 |
| Paper and card |
229,423,000 |
| Fibre-based composite |
36,667,000 |
| Plastic |
305,175,000 |
| Glass |
104,771,000 |
| Other |
34,000 |
| Steel |
43,314,000 |
| Wood |
2,487,000 |
Table A2 – Kerbside dry recycling costs
| Packaging category |
Kerbside dry recycling tonnage |
Kerbside dry recycling cost (£) |
| Aluminium |
14,000 |
12,164,000 |
| Paper and card |
768,000 |
219,346,000 |
| Fibre-based composite |
72,000 |
36,612,000 |
| Plastic |
394,000 |
302,543,000 |
| Glass |
1,457,000 |
93,350,000 |
| Other |
<500 |
32,000 |
| Steel |
202,000 |
42,610,000 |
| Wood |
<500 |
27,000 |
Table A3 – Bring site costs
| Packaging category |
Bring site tonnage |
Bring site cost (£) |
| Aluminium |
<500 |
3,000 |
| Paper and card |
5,000 |
258,000 |
| Fibre-based composite |
<500 |
21,000 |
| Plastic |
1,000 |
64,000 |
| Glass |
143,000 |
8,037,000 |
| Other |
<500 |
<500 |
| Steel |
1,000 |
34,000 |
| Wood |
<500 |
3,000 |
Table A4 – HWRC costs
| Packaging category |
HWRC (recycling) tonnage |
HWRC (recycling) cost (£) |
| Aluminium |
<500 |
47,000 |
| Paper and card |
95,000 |
9,819,000 |
| Fibre-based composite |
<500 |
34,000 |
| Plastic |
26,000 |
2,568,000 |
| Glass |
31,000 |
3,384,000 |
| Other |
<500 |
1,000 |
| Steel |
7,000 |
670,000 |
| Wood |
24,000 |
2,458,000 |
B - Total recyclate handling and sorting costs
This is the sum of the calculated costs of managing waste through Materials Recovery Facilities (MRFs), reprocessors, re-use, and export. These summary figures include additional costs relating to meeting Materials Facility regulations and exclude disposal overheads and FlexCollect costs.
Table B1 – Total recyclate handling and sorting costs
| Packaging category |
Total recyclate handling and sorting cost figure used, excluding Material Facility Regulations Costs (£) |
Materials Facility Regulations Costs (£) |
B - Total Recyclate handling and sorting cost figure used, including Materials Facility Regulations Costs (£) |
| Aluminium |
1,454,000 |
9,000 |
1,463,000 |
| Paper and card |
78,801,000 |
480,000 |
79,280,000 |
| Fibre-based composite |
7,348,000 |
41,000 |
7,390,000 |
| Plastic |
40,985,000 |
248,000 |
41,233,000 |
| Glass |
156,850,000 |
861,000 |
157,711,000 |
| Other |
53,000 |
<500 |
54,000 |
| Steel |
21,308,000 |
125,000 |
21,433,000 |
| Wood |
2,035,000 |
9,000 |
2,045,000 |
Table B2 – Per-tonne costs for recyclate handling and sorting
| Disposal route |
£ per tonne |
| MRF |
97 |
| Reprocessor, recycling export, re-use |
89 |
Table B3 – MRF costs
| Packaging category |
Tonnage – MRF
|
Cost – MRF (£) |
| Aluminium |
13,000 |
1,271,000 |
| Paper and card |
543,000 |
52,776,000 |
| Fibre-based composite |
74,000 |
7,218,000 |
| Plastic |
357,000 |
34,745,000 |
| Glass |
1,106,000 |
107,461,000 |
| Other |
<500 |
46,000 |
| Steel |
195,000 |
18,976,000 |
| Wood |
<500 |
23,000 |
Table B4 - Reprocessor, export and re-use costs
| Packaging category |
Tonnage – reprocessor, export and re-use |
Cost – reprocessor, export and re-use (£) |
| Aluminium |
2,000 |
182,000 |
| Paper and card |
293,000 |
26,025,000 |
| Fibre-based composite |
1,000 |
130,000 |
| Plastic |
70,000 |
6,240,000 |
| Glass |
557,000 |
49,389,000 |
| Other |
<500 |
7,000 |
| Steel |
26,000 |
2,332,000 |
| Wood |
23,000 |
2,012,000 |
C - Income from sale of recyclate
This is the sum of income associated with Materials recycling facilities, reprocessors, re-use and export.
Table C1 – Total recyclate income
| Packaging category |
C - Income from sale of recyclate figure used (£) |
| Aluminium |
18,021,000 |
| Paper and card |
51,557,000 |
| Fibre-based composite |
1,952,000 |
| Plastic |
117,409,000 |
| Glass |
-22,581,000 |
| Other |
-74,000 |
| Steel |
30,363,000 |
| Wood |
-1,705,000 |
Table C2 – MRF income
| Packaging category |
Tonnage - MRF
|
Income per tonne - MRF
|
Income – MRF (£) |
| Aluminium |
13,000 |
1,103 |
14,420,000 |
| Paper and card |
543,000 |
51 |
27,748,000 |
| Fibre-based composite |
74,000 |
25 |
1,892,000 |
| Plastic |
357,000 |
250 |
89,396,000 |
| Glass |
1,106,000 |
-23 |
-25,760,000 |
| Other |
<500 |
-124 |
-59,000 |
| Steel |
195,000 |
128 |
25,014,000 |
| Wood |
<500 |
-47 |
-11,000 |
Table C3 – Reprocessor, export and re-use income
| Packaging category |
Tonnage – reprocessor, export and re-use |
Income per tonne - reprocessor, export and re-use |
Income - reprocessor, export and re-use (£) |
| Aluminium |
2,000 |
1,751 |
3,601,000 |
| Paper and card |
293,000 |
81 |
23,809,000 |
| Fibre-based composite |
1,000 |
40 |
59,000 |
| Plastic |
70,000 |
398 |
28,012,000 |
| Glass |
557,000 |
6 |
3,178,000 |
| Other |
<500 |
-196 |
-15,000 |
| Steel |
26,000 |
203 |
5,349,000 |
| Wood |
23,000 |
-75 |
-1,694,000 |
This is the sum of the collection costs associated with residual waste collected through kerbside residual waste and HWRCs.
Table D1 – Residual waste collection costs
| Packaging category |
D - Residual collection cost figure used (£) |
| Aluminium |
6,667,000 |
| Paper and card |
32,308,000 |
| Fibre-based composite |
5,002,000 |
| Plastic |
124,350,000 |
| Glass |
39,166,000 |
| Other |
1,544,000 |
| Steel |
12,729,000 |
| Wood |
575,000 |
Table D2 – Kerbside Residual Waste Costs
| Packaging category |
Kerbside residual waste tonnage |
Kerbside residual waste cost ( £) |
| Aluminium |
63,000 |
6,274,000 |
| Paper and card |
292,000 |
29,272,000 |
| Fibre-based composite |
48,000 |
4,717,000 |
| Plastic |
1,177,000 |
117,400,000 |
| Glass |
345,000 |
34,899,000 |
| Other |
11,000 |
1,114,000 |
| Steel |
117,000 |
11,708,000 |
| Wood |
5,000 |
485,000 |
Table D3 - HWRC costs
| Packaging category |
HWRC (residual) tonnage |
HWRC (residual) cost (£) |
| Aluminium |
4,000 |
393,000 |
| Paper and card |
29,000 |
3,036,000 |
| Fibre-based composite |
3,000 |
286,000 |
| Plastic |
67,000 |
6,949,000 |
| Glass |
41,000 |
4,267,000 |
| Other |
4,000 |
430,000 |
| Steel |
10,000 |
1,021,000 |
| Wood |
1,000 |
90,000 |
E – Residual treatment and disposal cost
This is the sum of the calculated costs of managing waste through all in-scope residual waste facility types. This summary figure excludes disposal overheads.
Table E1 – Total residual treatment and disposal costs
| Packaging category |
E - Total residual treatment and disposal cost figure used (£) |
| Aluminium |
10,291,000 |
| Paper and card |
50,062,000 |
| Fibre-based composite |
7,582,000 |
| Plastic |
187,508,000 |
| Glass |
56,709,000 |
| Other |
1,730,000 |
| Steel |
18,784,000 |
| Wood |
899,000 |
Table E2 – Per-tonne costs by disposal route
| Disposal route |
£ per tonne - England |
£ per tonne - Scotland |
£ per tonne - NI |
£ per tonne - Wales |
| Landfill |
142 |
157 |
135 |
139 |
| Incineration |
121 |
156 |
123 |
123 |
| Residual MRF, Mechanical Biological Treatment (MBT), Refuse Derived Fuel (RDF), Thermal Treatments |
161 |
161 |
161 |
161 |
| Other disposal methods |
142 |
157 |
135 |
139 |
Table E3 – Landfill costs
| Packaging category |
Tonnage - Landfill |
Cost – Landfill (£) |
| Aluminium |
11,000 |
1,610,000 |
| Paper and card |
54,000 |
7,850,000 |
| Fibre-based composite |
8,000 |
1,084,000 |
| Plastic |
190,000 |
27,501,000 |
| Glass |
65,000 |
9,418,000 |
| Other |
1,000 |
210,000 |
| Steel |
20,000 |
2,851,000 |
| Wood |
1,000 |
111,000 |
Table E4 – Incineration costs
| Packaging category |
Tonnage - incineration |
Cost – incineration (£) |
| Aluminium |
37,000 |
4,575,000 |
| Paper and card |
171,000 |
21,086,000 |
| Fibre-based composite |
29,000 |
3,558,000 |
| Plastic |
704,000 |
86,492,000 |
| Glass |
191,000 |
23,645,000 |
| Other |
7,000 |
849,000 |
| Steel |
69,000 |
8,473,000 |
| Wood |
3,000 |
409,000 |
Table E5 – Costs for residual MRF, MBT, RDF, Thermal Treatments
| Packaging category |
Tonnage – Residual MRF, MBT, RDF, Thermal Treatments |
Cost - Residual MRF, MBT, RDF, Thermal Treatments (£) |
| Aluminium |
22,000 |
3,501,000 |
| Paper and card |
107,000 |
17,170,000 |
| Fibre-based composite |
16,000 |
2,504,000 |
| Plastic |
390,000 |
62,859,000 |
| Glass |
123,000 |
19,802,000 |
| Other |
4,000 |
593,000 |
| Steel |
40,000 |
6,402,000 |
| Wood |
2,000 |
265,000 |
Table E6 – Costs for other disposal methods
| Packaging category |
Tonnage – Other disposal methods |
Cost - Other disposal methods (£) |
| Aluminium |
4,000 |
604,000 |
| Paper and card |
27,000 |
3,956,000 |
| Fibre-based composite |
3,000 |
435,000 |
| Plastic |
74,000 |
10,657,000 |
| Glass |
26,000 |
3,845,000 |
| Other |
1000 |
77,000 |
| Steel |
7,000 |
1,059,000 |
| Wood |
1,000 |
114,000 |
F- Overhead Costs
These costs reflect the administration, contract management and other LA costs of managing waste disposal functions and HWRCs. Local communication campaign costs are also included.
Table F1 – HWRC overhead costs
| Packaging category |
HWRC overheads cost (£) |
Disposal overheads cost (£) |
F - Overhead costs (£) |
| Aluminium |
28,000 |
579,000 |
607,000 |
| Paper and card |
772,000 |
7069,000 |
7,841,000 |
| Fibre-based composite |
20,000 |
779,000 |
799,000 |
| Plastic |
586,000 |
11,479,000 |
12,065,000 |
| Glass |
453,000 |
11,466,000 |
11,919,000 |
| Other |
27,000 |
86,000 |
113,000 |
| Steel |
111,000 |
2,124,000 |
2,235,000 |
| Wood |
150,000 |
188,000 |
338,000 |
G - Flex Collect Costs
Flex Collect is a pilot project to test and refine methods for collecting and recycling flexible plastic packaging at the household level. For those local authorities known to be running a formal plastic film pilot as part of the Flex Collect UK scheme, an additional payment has been made to cover the reported cost of operating the pilot in 2025 to 2026. Plastic is the only material category with a cost as this payment is associated with management of flexible plastics.
Table G1 – Flex Collect costs
| Packaging category |
G - Flex Collect Cost (£) |
| Aluminium |
0 |
| Paper and card |
0 |
| Fibre-based composite |
0 |
| Plastic |
768,000 |
| Glass |
0 |
| Other |
0 |
| Steel |
0 |
| Wood |
0 |
H – Total Scheme Administrator Costs
Table H1 – Total Scheme Administrator Costs
| Packaging category |
Scheme administrator costs - comms (£) |
Scheme administrator costs - admin (£) |
H - Total scheme administrator costs (£) |
| Aluminium |
3,000 |
251,000 |
254,000 |
| Paper and card |
114,000 |
6,596,000 |
6,710,000 |
| Fibre-based composite |
8,000 |
1,054,000 |
1,061,000 |
| Plastic |
84,000 |
10,513,000 |
10,597,000 |
| Glass |
131,000 |
7,461,000 |
7,592,000 |
| Other |
1,000 |
67,000 |
68,000 |
| Steel |
17,000 |
1,294,000 |
1,311,000 |
| Wood |
2,000 |
153,000 |
155,000 |
J – EPR for packaging Obligated Tonnages Placed on the Market
Packaging tonnage data submitted by producers on the Report Packaging Data (RPD) online portal for the full 2024 period as of 9 June 2025, with adjustments applied (see here for details: Extended Producer Responsibility for Packaging: 2025 base fees - GOV.UK).
Table J1 – EPR for packaging obligated tonnages placed on the market
| Packaging category |
J – EPR for packaging obligated tonnages placed on the market |
| Aluminium |
52,611 |
| Paper and card |
1,880,160 |
| Fibre-based composite |
127,541 |
| Plastic |
1,387,860 |
| Glass |
2,170,516 |
| Other |
14,524 |
| Steel |
278,465 |
| Wood |
30,514 |
K - Total Net In-Scope Waste Management Costs
This is a summary of the modelled local authority waste management costs in sections A to G, equal to A + B - C + D + E + F + G.
Table K1 – Net cost by material
| Packaging category |
Total net cost of in-scope waste management (£) |
| Aluminium |
13,221,000 |
| Paper and card |
347,358,000 |
| Fibre-based composite |
55,488,000 |
| Plastic |
553,690,000 |
| Glass |
392,857,000 |
| Other |
3,549,000 |
| Steel |
68,132,000 |
| Wood |
8,049,000 |
K2 – Net cost by nation
| Nation |
Total net cost of in-scope waste management (£) |
| England |
1,147,012,000 |
| Scotland |
155,231,000 |
| Northern Ireland |
51,082,000 |
| Wales |
89,019,000 |
