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How-To 7 min read

How to Calculate Nation Data for EPR Reporting

EPR Compliance Team

Table of Contents


Key Takeaways

  • Large producers (over £2M turnover and 50+ tonnes) must report nation data showing where their packaging ends up across the four UK nations.
  • Nation data allocates your packaging tonnage to England, Scotland, Wales, and Northern Ireland based on where consumers dispose of it.
  • Delivery address data is the most common and practical method for calculating nation splits.
  • Using population-based estimates is acceptable as a fallback when delivery data is not available.
  • Percentages must total 100% across the four nations for each material type.

What Is Nation Data?

Nation data is the geographic breakdown of where your packaging is distributed across the four UK nations:

  • England
  • Scotland
  • Wales
  • Northern Ireland

This data is used to allocate EPR fee payments to the correct nation, since each nation’s local authorities bear the cost of collecting and processing packaging waste in their area.

For background, see our packaging EPR nation data guide.

Who Must Report Nation Data?

Nation data reporting is required for large producers only:

Producer SizeTurnoverTonnageNation Data Required?
Small£1M-£2M25-50tNo
LargeOver £2MOver 50tYes

If you are a small producer, you do not need to calculate nation data. Your fees are calculated using a default national split.

For more on producer sizes, see small vs large producer obligations.

Methods for Calculating Nation Data

Method 1: Delivery Address Data (Most Accurate)

Use the postcodes of your delivery addresses to determine which nation each delivery went to:

Postcode PrefixNation
All postcodes except belowEngland
AB, DD, DG, EH, FK, G, HS, IV, KA, KW, KY, ML, PA, PH, TD, ZEScotland
CF, LD, LL, NP, SA, SY (parts)Wales
BTNorthern Ireland

Method 2: Customer Location Data

If you sell through intermediaries (wholesalers, retailers), use the location of your direct customers:

  • Where are your retail customers’ stores located?
  • What proportion of sales goes to each nation?

Method 3: Population-Based Estimate

If you cannot determine where your packaging ends up, use population proportions as a proxy:

NationPopulation Share (approx.)
England84%
Scotland8%
Wales5%
Northern Ireland3%

This method is acceptable when more precise data is not available, but actual delivery data is preferred.

Method 4: Revenue-Based Split

Use your sales revenue by nation as a proxy for packaging distribution. If 85% of your revenue comes from English customers, allocate 85% of packaging to England.

Practical Steps

Step 1: Extract Delivery Data

Pull delivery address data from your order management or ERP system for the reporting period. You need:

  • Delivery postcode (or at minimum, the first part of the postcode)
  • Order quantity or weight

Step 2: Map Postcodes to Nations

Create a lookup table mapping postcode areas to nations. Many ERP systems can do this automatically. If not, a spreadsheet VLOOKUP against postcode area codes works.

Step 3: Calculate Percentages

For each product line (or overall, if distribution is uniform):

Nation percentage = (units delivered to nation / total units delivered) x 100

Step 4: Apply to Packaging Tonnage

Multiply your total packaging tonnage per material by the nation percentages:

Example:

  • Total corrugated card: 100 tonnes
  • England: 82%, Scotland: 9%, Wales: 5%, NI: 4%
NationPercentageTonnage
England82%82.0t
Scotland9%9.0t
Wales5%5.0t
Northern Ireland4%4.0t
Total100%100.0t

Step 5: Verify and Document

  • Check that percentages sum to 100%
  • Document your methodology
  • Retain the source data for audit purposes

Common Challenges

Selling Through Wholesalers/Distributors

If you sell to distributors rather than end consumers, you may not know the final destination:

Options:

  1. Ask your distributors for geographic sales data
  2. Use the distributor’s warehouse location as a proxy (less accurate)
  3. Use population-based estimates as a fallback

Multi-Channel Sales

If you sell through multiple channels (direct, retail, online, wholesale), calculate nation data for each channel and weight-average:

Channel% of SalesEnglandScotlandWalesNI
Direct online30%80%10%6%4%
Retail50%85%8%4%3%
Wholesale20%90%5%3%2%
Weighted average84.5%8.1%4.3%3.1%

Different Distribution by Product

Some products may sell disproportionately in certain nations. If your Scottish sales are concentrated in a few product lines, calculate nation data by product group rather than applying a single company-wide split.

Online Sales with Unknown Destination

For e-commerce orders, the delivery postcode is always available. Use it directly — this is the most accurate data source.

Regulatory Requirements

  • Nation data percentages must be reasonable and supportable
  • Regulators can challenge your methodology and request evidence
  • Using population-based estimates without attempting to gather actual data may be questioned
  • Keep records of your methodology and source data for at least 7 years

Getting Started

  1. Determine if you need nation data — only large producers (£2M+ turnover, 50+ tonnes)
  2. Extract delivery data from your order system
  3. Map to nations using postcode lookup
  4. Calculate percentages per nation
  5. Apply to your packaging tonnage and include in your DEFRA submission

For full reporting guidance, see how to report packaging data to DEFRA. Use the EPR fee calculator and visit our pricing page.

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