Table of Contents
- The 2025-2026 Fee Table
- How Fees Are Calculated
- Material-by-Material Breakdown
- Worked Example 1: Drinks Manufacturer
- Worked Example 2: Online Retailer
- Worked Example 3: Food Importer
- Material Substitution Savings
- Fee Modulation Preview for 2026-2027
- How to Minimise Your EPR Costs
Key Takeaways
- 2025-2026 EPR fees range from £192/tonne (glass) to £461/tonne (fibre-based composite).
- Fees are charged per tonne of packaging and apply equally to all obligated producers — small and large.
- Plastic is the second most expensive material at £423/tonne, reflecting higher collection and sorting costs.
- Simple material substitutions can save thousands — switching from plastic mailers to paper mailers saves £227 per tonne.
- From 2026-2027, fees will be modulated by recyclability, making hard-to-recycle formats even more expensive.
The confirmed EPR fee rates for 2025-2026 represent the first year of disposal cost fees under the reformed UK packaging EPR scheme. These rates, published by the UK Government, determine how much every obligated producer pays based on the types and quantities of packaging they handle. Understanding these rates is essential for budgeting, packaging design decisions, and identifying opportunities to reduce your EPR costs.
This guide covers every material type, explains the calculation methodology, provides three fully worked examples, and previews what changes are coming in 2026-2027.
The 2025-2026 Fee Table
The confirmed base disposal cost fees for Year 1 (2025-2026) of the reformed EPR scheme are:
| Material | Fee per Tonne | Relative Cost |
|---|---|---|
| Glass | £192 | Lowest |
| Paper and card | £196 | Low |
| Steel | £259 | Medium |
| Other | £259 | Medium |
| Aluminium | £266 | Medium |
| Wood | £280 | Medium-High |
| Plastic | £423 | High |
| Fibre-based composite | £461 | Highest |
These fees cover the full net cost of managing packaging waste from household collections, including kerbside collection, sorting at materials recovery facilities, recycling or reprocessing, disposal of non-recyclable fractions, and consumer communications about recycling.
The fees are collected by PackUK, the government-appointed scheme administrator, and distributed to local authorities and waste management infrastructure across the UK.
How Fees Are Calculated
The fee calculation formula is straightforward:
Total EPR Fee = Weight of packaging (in tonnes) x Fee rate per tonne (£)
You calculate this for each material type separately, then sum all materials to get your total annual EPR obligation.
For example, if your business handles 20 tonnes of cardboard packaging:
20 tonnes x £196/tonne = £3,920
If you also handle 5 tonnes of plastic packaging:
5 tonnes x £423/tonne = £2,115
Total: £3,920 + £2,115 = £6,035
The same fee rates apply regardless of whether you are a small or large producer. The only difference is in reporting frequency — large producers report every 6 months, while small producers report annually.
What Weight Counts?
You must report the weight of all packaging you handle through obligated activities, including:
- Primary packaging (consumer-facing packaging directly containing the product)
- Secondary packaging (grouping or multipack packaging)
- Tertiary packaging (transit and distribution packaging)
- Shipment packaging (packaging used to ship goods to consumers)
For multi-material packaging items, each component is reported under its respective material. A glass jar with a steel lid, for example, would have the glass weight reported under “Glass” and the lid weight reported under “Steel.”
Material-by-Material Breakdown
Glass — £192/tonne (Lowest)
Glass is the least expensive material under EPR, reflecting its well-established collection and recycling infrastructure. Glass bottles and jars are widely collected at kerbside and through bottle banks, and the material can be recycled repeatedly without degradation.
Common packaging items: Bottles (drinks, sauces, spirits), jars (food, cosmetics), perfume bottles, pharmaceutical containers.
Why it is cheapest: High collection rates, established sorting infrastructure, strong end-markets for recycled glass cullet, and relatively low contamination rates in the waste stream.
Paper and Card — £196/tonne (Low)
Paper and card attracts the second-lowest fee, reflecting strong domestic recycling infrastructure and high collection rates for cardboard and paper packaging. This is good news for e-commerce businesses, where corrugated cardboard shipping boxes often make up the largest share of packaging by weight.
Common packaging items: Corrugated shipping boxes, carton board (cereal boxes, cosmetics boxes), paper bags, tissue paper, paper wrapping, cardboard sleeves, paper labels.
Why it is cheap: Widely collected at kerbside, easily sortable, strong UK reprocessing capacity, and high recycling rates.
Steel — £259/tonne (Medium)
Steel packaging benefits from being easily separated using magnetic sorting technology, which keeps processing costs relatively low despite the material being heavier than alternatives.
Common packaging items: Food tins and cans, paint tins, aerosol cans (some), steel caps and closures, crown caps.
Why it is mid-range: Magnetic sorting is efficient and inexpensive, steel has strong end-markets, but collection from households is less comprehensive than for paper/card.
Other — £259/tonne (Medium)
The “Other” category covers any packaging material that does not fit into the seven named categories. This is relatively uncommon but can include materials like ceramics, textiles used as packaging, or novel bio-based materials that do not meet the definition of any standard category.
Aluminium — £266/tonne (Medium)
Aluminium is infinitely recyclable and has strong end-market value, but its lightweight nature means collection and sorting costs are relatively higher per tonne.
Common packaging items: Drinks cans, foil trays, aerosol cans, foil wraps, blister pack bases, aluminium tubes.
Why it is mid-range: High material value when recycled, but lightweight packaging means more individual items per tonne to collect and sort.
Wood — £280/tonne (Medium-High)
Wood packaging is primarily used in transit and distribution rather than consumer-facing applications. Pallets and crates are the most common formats. While wood can be recycled or repurposed, it is not typically collected from household kerbside services, which increases management costs.
Common packaging items: Pallets, wooden crates, wooden boxes, wooden drums.
Why it is above average: Not collected at kerbside, requires separate commercial waste channels, bulky and expensive to transport.
Plastic — £423/tonne (High)
Plastic is the second most expensive material, reflecting the complexity and cost of collecting, sorting, and recycling the wide variety of plastic polymers used in packaging. While PET bottles and HDPE containers are widely recycled, many plastic formats — films, flexibles, multi-polymer items — are difficult to sort and have limited recycling infrastructure.
Common packaging items: Bottles, trays, films, bags, polybags, bubble wrap, blister packs, tubes, packing peanuts, stretch wrap, shrink wrap, packing tape.
Why it is expensive: Multiple polymer types require sophisticated sorting, flexible plastics are difficult to process, contamination rates are high, and significant volumes still end up in landfill or incineration.
Fibre-Based Composite — £461/tonne (Highest)
Fibre-based composite packaging is the most expensive material under EPR. These are multi-material items where a fibre (paper/card) base is bonded with other materials such as plastic linings, aluminium foil layers, or wax coatings. The multi-material construction makes them extremely difficult to recycle through standard processes.
Common packaging items: Beverage cartons (Tetra Pak, Elopak), paper cups with plastic lining, composite tubes (e.g., Pringles-style tubes), wax-coated cardboard.
Why it is most expensive: Multi-material construction requires specialist recycling facilities, limited UK reprocessing capacity, low kerbside collection rates for some formats, and high contamination when mixed with standard paper/card streams.
Worked Example 1: Drinks Manufacturer
A mid-size drinks company producing bottled water, juice, and canned beverages:
| Packaging Item | Material | Annual Weight | Fee Rate | Annual Cost |
|---|---|---|---|---|
| PET bottles | Plastic | 25 tonnes | £423 | £10,575 |
| Aluminium cans | Aluminium | 40 tonnes | £266 | £10,640 |
| Cardboard multipacks | Paper and card | 15 tonnes | £196 | £2,940 |
| Shrink wrap (pallets) | Plastic | 3 tonnes | £423 | £1,269 |
| Beverage cartons | Fibre-based composite | 10 tonnes | £461 | £4,610 |
| Plastic caps | Plastic | 2 tonnes | £423 | £846 |
| Paper labels | Paper and card | 1 tonne | £196 | £196 |
| Corrugated shipping cases | Paper and card | 20 tonnes | £196 | £3,920 |
| Total | 116 tonnes | £34,996 |
This business is a large producer (assuming turnover above £2 million), reporting every 6 months. Their highest cost items are PET bottles and aluminium cans. The beverage cartons attract the highest per-tonne rate at £461.
Cost reduction opportunity: If the company could switch 5 tonnes of beverage cartons to glass bottles, savings would be: (5 x £461) - (5 x £192) = £2,305 - £960 = £1,345 saved per year. Of course, this must be weighed against the increased weight and transport costs of glass.
Worked Example 2: Online Retailer
An e-commerce fashion retailer shipping 800 orders per day:
| Packaging Item | Material | Annual Weight | Fee Rate | Annual Cost |
|---|---|---|---|---|
| Corrugated shipping boxes | Paper and card | 50 tonnes | £196 | £9,800 |
| Plastic mailer bags | Plastic | 12 tonnes | £423 | £5,076 |
| Tissue paper | Paper and card | 4 tonnes | £196 | £784 |
| Plastic polybags (garments) | Plastic | 6 tonnes | £423 | £2,538 |
| Packing tape | Plastic | 1 tonne | £423 | £423 |
| Paper-based void fill | Paper and card | 3 tonnes | £196 | £588 |
| Cardboard stiffeners | Paper and card | 2 tonnes | £196 | £392 |
| Total | 78 tonnes | £19,601 |
This large producer’s biggest cost driver is the corrugated shipping boxes, but the plastic mailer bags are disproportionately expensive on a per-tonne basis.
Cost reduction opportunity: Switching 12 tonnes of plastic mailer bags to paper-based mailers would save: (12 x £423) - (12 x £196) = £5,076 - £2,352 = £2,724 saved per year. Paper mailers are increasingly available and offer comparable protection for clothing items.
Worked Example 3: Food Importer
A business importing packaged food products from Europe and Asia:
| Packaging Item | Material | Annual Weight | Fee Rate | Annual Cost |
|---|---|---|---|---|
| Glass jars (sauces, preserves) | Glass | 30 tonnes | £192 | £5,760 |
| Steel tins (canned goods) | Steel | 20 tonnes | £259 | £5,180 |
| Plastic trays (ready meals) | Plastic | 8 tonnes | £423 | £3,384 |
| Cardboard outer cases | Paper and card | 18 tonnes | £196 | £3,528 |
| Plastic film lids | Plastic | 2 tonnes | £423 | £846 |
| Paper labels | Paper and card | 1 tonne | £196 | £196 |
| Wooden pallets | Wood | 5 tonnes | £280 | £1,400 |
| Pallet stretch wrap | Plastic | 1.5 tonnes | £423 | £635 |
| Total | 85.5 tonnes | £20,929 |
As an importer, this business is responsible for all packaging on the goods it brings into the UK, including transit packaging like pallets and stretch wrap. See our guide to EPR for UK importers for more on importer-specific obligations.
Material Substitution Savings
One of the most effective strategies for reducing EPR costs is substituting high-fee materials with lower-fee alternatives where functionally appropriate. Here are the potential savings per tonne when switching materials:
| Switch From | Switch To | Saving per Tonne |
|---|---|---|
| Fibre-based composite (£461) | Paper and card (£196) | £265 |
| Fibre-based composite (£461) | Glass (£192) | £269 |
| Plastic (£423) | Paper and card (£196) | £227 |
| Plastic (£423) | Glass (£192) | £231 |
| Plastic (£423) | Aluminium (£266) | £157 |
| Wood (£280) | Paper and card (£196) | £84 |
| Aluminium (£266) | Steel (£259) | £7 |
Important Caveats
Material substitution must consider factors beyond EPR fees alone:
- Functionality — The replacement material must adequately protect the product. You cannot replace a glass bottle with a paper bag for liquids.
- Weight implications — Glass is the cheapest per tonne, but it is significantly heavier than plastic. Switching 1 tonne of plastic bottles to glass bottles might require 3-4 tonnes of glass to package the same number of products, potentially increasing your total cost.
- Consumer expectations — Some markets expect certain packaging formats. Premium products may require glass or aluminium even if paper/card is cheaper from an EPR perspective.
- Carbon footprint — EPR fees reflect waste management costs, not lifecycle environmental impact. A holistic packaging assessment should also consider manufacturing emissions, transport weight, and end-of-life outcomes.
The most reliable savings come from eliminating unnecessary packaging entirely, followed by lightweighting existing formats, and then considering material substitutions where appropriate.
Fee Modulation Preview for 2026-2027
From Year 2 of the reformed scheme (2026-2027), EPR fees will be modulated based on the recyclability of each specific packaging item. This is a fundamental shift from the current system where all plastic, for example, pays the same rate regardless of whether it is an easily recyclable PET bottle or a hard-to-recycle multi-layer flexible pouch.
How Modulation Will Work
DEFRA’s Recyclability Assessment Methodology (RAM) will assess each packaging format against several criteria:
- Is the packaging collected for recycling? — Items collected at kerbside in most local authority areas will attract lower fees.
- Is the packaging effectively sortable? — Can materials recovery facilities identify and separate it? Black plastic, for example, is often invisible to near-infrared sorting equipment.
- Is the packaging recyclable at scale? — Is there established UK reprocessing capacity?
- Does the packaging contain problematic elements? — Certain inks, adhesives, labels, and coatings can contaminate recycling streams.
Expected Impact
While exact modulated rates have not been confirmed, DEFRA has indicated the following direction:
- Lower fees for easily recyclable formats: clear PET bottles, aluminium cans, standard corrugated cardboard, glass bottles and jars, HDPE bottles
- Base-rate fees for packaging that is collected and recyclable but with some processing challenges
- Higher fees for hard-to-recycle formats: multi-material laminates, black plastic, non-standard polymers, compostable packaging without established collection, fibre-based composites
- Highest fees for packaging assessed as non-recyclable: heavily contaminated materials, novel materials without recycling infrastructure
What This Means for Businesses
The modulation system creates a strong financial incentive to review your packaging portfolio now. Businesses that proactively switch to easily recyclable formats before modulated fees take effect will benefit from lower rates, while those continuing to use hard-to-recycle packaging will see costs increase.
Key actions to take now:
- Audit your packaging for recyclability — identify items that are likely to attract higher modulated fees
- Engage with packaging suppliers about recyclable alternatives
- Eliminate multi-material packaging where possible — mono-material formats are easier to recycle
- Avoid black plastic and switch to clear or natural-coloured alternatives
- Remove unnecessary packaging layers — fewer components means simpler recycling
How to Minimise Your EPR Costs
Beyond material substitution, there are several practical strategies:
1. Lightweighting
Reducing the weight of each packaging item directly reduces your EPR fees. A corrugated box redesigned from 600gsm to 450gsm board saves 25% on the paper/card fee for that item. Work with your packaging engineers to identify lightweighting opportunities that do not compromise product protection.
2. Right-Sizing
Using packaging that is appropriately sized for the product reduces void fill requirements and total material weight. An e-commerce business shipping small items in oversized boxes wastes cardboard and void fill — both of which attract EPR fees.
3. Eliminating Unnecessary Packaging
Review whether every layer of your packaging is necessary. Do products need individual polybag wrapping inside a shipping box? Is tissue paper essential or purely aesthetic? Every gram of unnecessary packaging incurs EPR fees.
4. Accurate Data Collection
Ensure you are not over-reporting your packaging weights. Use accurate weighing equipment and packaging specification data from suppliers rather than estimates. Over-reporting by even a few percent across large volumes can significantly inflate your fees. Our guide to weighing packaging for EPR covers best practices.
5. Reusable Packaging
Reusable packaging that is used in a closed-loop system (returned to the producer and reused) may qualify for reduced reporting obligations under certain conditions. If you operate a packaging return scheme, check whether your reusable formats qualify.
Let Us Calculate Your Fees
Manually tracking packaging weights across multiple material types, packaging categories, and reporting periods is time-consuming and error-prone. Our platform automates the entire process — enter your packaging data and we calculate your fees instantly using the confirmed 2025-2026 rates.
We also model the potential impact of fee modulation on your packaging portfolio, helping you identify which items are likely to cost more from 2026-2027 and prioritise your packaging redesign efforts.
For more worked examples, see our EPR fees calculator guide. To understand how fees will change from 2026-2027 with recyclability-based pricing, read our modulated fees guide. And learn how the waste hierarchy principles can help you reduce costs.
Start your free trial and get your fee estimate in minutes, or learn more about what EPR is and who needs to comply.