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regulation

Turnover Threshold

The minimum annual business turnover required for a company to be classified as an obligated producer under EPR. Currently £1 million for small producers and £2 million for large producers.

The turnover threshold is one of two criteria (alongside packaging tonnage) that determines whether a business is an obligated producer under pEPR.

Current thresholds:

Turnover is based on the business's total annual turnover, not just packaging-related revenue. For group companies, the group turnover may apply. Key considerations include: whether VAT-exempt income counts, how to treat part-year trading, and how group structures affect the calculation. Businesses close to the threshold should monitor their turnover carefully as crossing it mid-year triggers obligations. The turnover thresholds may be reviewed by DEFRA over time. If your turnover is below the threshold, you are a non-obligated producer.

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