Paper & Card Packaging EPR Guide
Complete guide to paper and card packaging EPR obligations. Covers corrugated boxes, card packaging, tissue paper, and reporting requirements.
Fee Rate 2025-26
£196/tonne
UK Recycling Rate
72% (2024 UK figure)
Recyclability
Highly recyclable. Paper and card have the highest recycling rates of any packag...
Common Paper & Card Packaging
Paper and card is the most widely used packaging material in the UK by weight, and benefits from a relatively low EPR fee rate of £196/tonne for 2025-2026. It also has the highest recycling rate of any packaging material.
Types of Paper and Card Packaging
- Corrugated board — shipping boxes, transit cases. Single, double, or triple wall.
- Folding cartons — retail boxes for consumer products.
- Paper bags — carrier bags, flour sacks, cement bags.
- Tissue paper — wrapping and void fill.
- Card sleeves and headers — retail display packaging.
- Labels — paper labels on bottles and containers.
Coated Paper and Card
Paper and card with coatings (PE, wax, or foil) presents a classification challenge. Generally, if the paper/card is the dominant material by weight, it is classified as paper/card. However, heavily coated items (e.g., Tetra Pak cartons with 25% PE and aluminium) are classified as fibre-based composite.
EPR Cost Considerations
At £196/tonne, paper and card is cost-effective compared to plastic (£423) or fibre-based composite (£461). Switching from plastic to paper packaging where functionally possible can reduce EPR costs significantly. However, paper packaging is often heavier per unit than plastic alternatives, which can offset the lower per-tonne rate.
Modulated Fee Impact (RAM)
Paper and card generally score well under RAM. Uncoated paper/card will likely receive the most favourable modulated rates. PE-coated or wax-coated card may score less favourably.
Sectors Using Paper & Card Packaging
Paper & Card EPR Questions
Is corrugated board the same as cardboard for EPR?
Yes. Corrugated board, solid board, and cardboard are all classified under paper/card for EPR reporting. The fluting structure does not affect classification.
Are coated cartons still classified as paper?
Light PE or wax coatings on card are still classified as paper/card if paper is the dominant material by weight. Heavily laminated cartons (like Tetra Pak) with significant plastic/aluminium content are classified as fibre-based composite.
Is tissue paper packaging?
Yes, when used as packaging (wrapping products, void fill). Tissue paper sold as a product (facial tissues, toilet paper) is not packaging — it IS the product.
How does paper compare to plastic for EPR costs?
Paper is £196/tonne vs plastic at £423/tonne — less than half the cost per tonne. However, paper packaging is typically 2-3x heavier than plastic equivalents, so the total cost depends on the specific application.
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