Waste disposal fees for large producers under EPR for packaging
Find out how packaging waste disposal fees are calculated, when and how to pay them, and what to do if you think your fee is wrong.
As a large producer under extended producer responsibility (EPR) for packaging, you must pay a yearly packaging waste disposal fee if you report data for any of these 3 packaging types:
- household packaging
- packaging that commonly ends up in public bins
- glass household drink containers
Packaging waste disposal fees support local authorities with the cost of managing those 3 packaging types.
Packaging waste disposal fees form part of the total waste disposal liability you must pay.
You may also need to pay other fees under EPR for packaging. Find out what large producers must do.
Small producers do not pay packaging waste disposal fees. Check if you’re a large or small producer.
How packaging waste disposal fees are calculated
Packaging waste disposal fees are based on local authorities’ waste management costs.
Your fee depends on the weight and type of household packaging you report.
For 2026 data onwards, the fee for each packaging material is adjusted (referred to as ‘modulated’) based on how recyclable it is, in line with the recyclability assessment methodology (RAM):
- amber-rated packaging – the ‘base fee’ for the relevant year applies
- green-rated packaging (higher recyclability) – you pay a lower fee
- red-rated packaging (lower recyclability) – you pay a higher fee
Read PackUK’s policy statement on fee modulation.
Illustrative and confirmed packaging waste disposal fees
PackUK publishes illustrative waste disposal fees before the start of each assessment year. The assessment year is the period that PackUK assesses your packaging data for – it runs from 1 April to 31 March.
For example, in December 2025, PackUK published illustrative fees for the assessment year that runs from 1 April 2026 to 31 March 2027. This is to give industry an early indication of the likely packaging waste disposal fees.
During the assessment year, PackUK reviews the illustrative fees using packaging data from producers and compliance information from regulators. PackUK uses this information to calculate a set of confirmed fees for the assessment year.
Check:
Paying your packaging waste disposal fee
At the end of each calendar year, PackUK will send you a ‘notice of liability’, which includes your packaging waste disposal fee and other costs that make up your total waste disposal liability. These other costs are:
-
public information costs – the cost of campaigns that PackUK runs to encourage packaging reuse, explain how packaging waste is managed, and highlight ways to prevent litter
-
scheme administration costs – the total amount for the assessment year gets divided across all liable producers
-
impairment fees – fees that PackUK is unable to collect from other producers, due to insolvency or any other reason
Your notice of liability shows:
-
the dates your instalments are due and the amount of each instalment
-
if interest applies to late payments and the rate
-
a statement that your liability may change following a recalculation
-
your unique virtual bank account number (VBAN) into which you should pay your instalments
You should treat your notice of liability as your invoice for your total packaging waste disposal liability.
How you’ll receive your notice of liability
PackUK issues your notice of liability through the Report packaging data (RPD) service. You’ll find it in ‘View and pay packaging waste disposal fees for packaging’ on your account homepage.
Your ‘primary contact’ (the person you nominated as the main point of contact when you submitted your organisation details file for EPR for packaging) will receive an email when your notice of liability is available.
Keep all your contact details up to date to make sure you receive important notifications about EPR for packaging. To update your contact details, log into your RPD account and resubmit your organisation details file.
If you use a compliance scheme, your notice of liability is still issued to the primary contact in your organisation. Your compliance scheme cannot pay your notice of liability for you.
When to pay your notice of liability
You must pay by the dates shown on your notice of liability. Payment is usually in instalments. Payment details and ways to pay are set out in your notice of liability.
If you do not pay an instalment within 50 days of the due date, PackUK can:
-
charge interest on the unpaid amount
-
take enforcement action, including issuing a variable monetary penalty
How to pay your notice of liability
You can make payments by:
-
direct debit, which you can set up through a Stripe link on your notice of liability
-
bank transfer using your VBAN shown on your notice of liability
-
credit or debit card
-
standing order
If you are not paying by direct debit, you should set up a payment plan. To do this, contact the helpdesk: EPRCustomerService@defra.gov.uk or 0300 060 0002. You may receive automated payment reminders if you do not set up a plan.
You cannot make a payment through SWIFT. As your notice of liability is not a commercial invoice, PackUK will not provide a purchase order, VAT number, or supplier portal registration to make payments.
Protect yourself from scams
PackUK will never send you a payment link by email. If you receive an email with a link asking you to pay your notice of liability, do not click the link. Report any suspicious emails to the helpdesk: EPRCustomerService@defra.gov.uk or 0300 060 0002.
Holding companies and subsidiaries
If you’re registered for EPR for packaging as part of a corporate group, the holding company must pay the notice of liability. It gets issued to the holding company and shows a breakdown for each subsidiary.
If subsidiaries join or leave a corporate group during a year, the fees they’re liable to pay under EPR for packaging may change.
To find out how mid-year changes affect liabilities, check appendix 9 of the ‘agreed positions and technical interpretations’ guidance on the National Packaging Waste Database.
If PackUK needs to recalculate your total waste disposal liability
PackUK can recalculate your liability during or after the assessment year. Recalculations can happen because:
-
PackUK receives updated information about packaging you supplied
-
PackUK discovers an error in the original calculation
-
total fees collected are more or less than the total cost of disposing of packaging waste
-
there is another reason for a material difference
After a recalculation, PackUK will send you a revised notice of liability. This will show your revised liability and either the amount you still owe, or the amount that’s owed to you.
You must continue to pay the amounts shown on your current notice, even if you expect a recalculation.
A decrease in your liability
If your liability has decreased, PackUK will:
-
update your notice of liability
-
let you know if you’re eligible for a refund, which you can request through your account on the RPD service
Your payment dates will not change from your original notice of liability.
If you already have a direct debit in place, PackUK will:
-
update your direct debit to reflect the new amount shown on your new notice of liability
-
email you 10 days before they collect the new payment to confirm the collection amount and date of collection
If you do not have a direct debit in place, PackUK will set up a new payment plan for your remaining payments in that billing year.
An increase in your liability
If your liability has increased, PackUK will issue a second notice of liability which will cover the extra amount. Payment terms for the second notice will be detailed within it.
The second notice of liability will set out:
-
your total liability for the relevant assessment year
-
the extra payments you need to make under the second notice of liability
The payment schedule in the second notice of liability will reflect the extra amount, not your total liability. Your original notice of liability will remain active until fully paid.
If you already pay by direct debit, PackUK will set up a second one to make it easier to collect the extra amount you owe. As you will have 2 direct debits set up, you can expect to receive:
-
an email 10 days before they collect the new extra payment, to confirm the collection amounts and dates of collection for payments under both of your notices of liability
-
an additional confirmation of payment for the collection amount and date of collection
Time limits for recalculations
PackUK can carry out a year-end recalculation up to 4 years after the end of the assessment year. This extends to 10 years if PackUK did not receive the information they needed sooner because of something you did or failed to do. For example, if you did not submit your packaging data.
If PackUK discovers you’re liable at a later stage
If PackUK did not originally treat you as a liable producer but later receives information suggesting you are, PackUK must take the following steps.
-
Send you a notification explaining why PackUK believes you’re liable. You will have a reasonable period to respond and engage with this process. This may involve reporting your packaging data through the RPD service to enable PackUK to accurately assess your liability.
-
If you do not respond or report the necessary data, and PackUK remains satisfied that you’re liable, they may send you a notice of liability based on the information and estimates available to them.
If PackUK could not identify you as liable because you did not comply with the regulations, PackUK can charge interest. Interest is charged from the date the original payment was due. The same 4-year and 10-year time limits apply.
If you think your notice of liability is wrong
Contact the helpdesk:
-
telephone: 0300 060 0002 – Monday to Friday, 8am to 4:30pm
You should contact the helpdesk as a first step before taking any further action.
Make a complaint
If the helpdesk cannot resolve your issue, or you would like to raise a formal complaint, you must raise a support request through the RPD service.
You must do this before you can appeal. You cannot go directly to a tribunal (an independent group that listens to both sides of a disagreement to make a legal decision).
Appeal to a tribunal
After you’ve been through PackUK’s complaints process, you can appeal to a tribunal if you believe:
-
you are not liable to pay a packaging waste disposal fee or administration fee
-
the per-tonne fee or total amount has been miscalculated
Where to appeal depends on where your organisation is based.
Table: the appeal body your organisation needs to contact
| Location | Appeal body |
|---|---|
| England or Wales | First-tier Tribunal |
| Scotland | Sheriff |
| Northern Ireland | Planning Appeals Commission |
You must lodge your appeal within 2 months of the date your complaint with PackUK is resolved.
Penalties if you do not pay
If you do not pay within 50 days of the due date, PackUK can issue a variable monetary penalty. This is a fine on top of the fees you owe.
How PackUK calculates the penalty
For an individual producer, the penalty is the higher of:
-
20% of the unpaid packaging waste disposal fees and administration fees
-
5% of your UK annual turnover if you’re registered as a single organisation, or 2% of your UK annual group turnover if registered as a corporate group
For a holding company with a group registration, the penalty is the higher of:
-
20% of the unpaid packaging waste disposal fees and administration fees
-
2% of the collective annual turnover of the group members in the registration
The penalty process
PackUK will use the following process.
-
PackUK sends you a notice of intent. This explains the grounds for the penalty, the amount, and your right to respond. You have 28 days to make written representations or objections.
-
After the 28-day period, PackUK considers any representations and decides whether to impose the penalty.
-
If PackUK decides to impose the penalty, they send a final notice stating the amount, how to pay, and the payment deadline. This needs to be paid within 28 days.
Appealing a penalty
You can appeal a penalty to a tribunal. You do not need to go through PackUK’s complaints process first.
Grounds for appeal can include:
-
an error of fact
-
the decision was wrong in law
-
the amount of the penalty is unreasonable
-
the decision was unreasonable for any other reason
The penalty is suspended while your appeal is being decided. You do not have to pay until the appeal is resolved.
Get help or give feedback
If you have any questions, contact your environmental regulator or the EPR for packaging helpdesk.
Check the contact details for regulators and administrators.
You can also give feedback about this guidance.
User panel
Defra is looking for waste and packaging professionals to join a user panel to help improve our services. Find out how to take part in resources and waste research sessions.