De Minimis
The threshold below which businesses are exempt from EPR obligations. Producers handling less than 25 tonnes of packaging or with turnover below £1 million fall below the de minimis level.
De minimis (Latin for "about minimal things") refers to the minimum thresholds below which businesses are exempt from pEPR obligations. It provides a pragmatic cutoff to avoid imposing regulatory burden on very small businesses.
Current de minimis thresholds:
- Tonnage: Below 25 tonnes of packaging handled per year
- Turnover: Below £1 million annual turnover
- Both conditions must be met to be non-obligated — exceeding either one triggers obligation (if the other is also met)
Businesses at or near the de minimis threshold should keep records to demonstrate they are below it, as the Environment Agency may ask for evidence. If a business crosses the threshold during a year, they typically become obligated from the following year. The de minimis level was lowered under pEPR reforms to capture more producers. Businesses should regularly review their tonnage and turnover against the thresholds. Note that the Plastic Packaging Tax has a separate de minimis of 10 tonnes.
Related Terms
Obligated Producer
A business that meets the legal thresholds for packaging tonnage and turnover, m...
Non-Obligated Producer
A business that falls below the EPR tonnage or turnover thresholds and is theref...
Plastic Packaging Tax
A UK tax on plastic packaging containing less than 30% recycled content, charged...
Obligated Tonnage
The total weight of packaging a producer handles annually, used to determine whe...
Turnover Threshold
The minimum annual business turnover required for a company to be classified as ...
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