Identify if your organisation is classed as small or large

“Supplied” under EPR refers to any packaging you are responsible for through EPR activities — including as brand-owner, importer, pack/filler, distributor, online marketplace, service provider, or seller to the end-user. If you perform any of these roles for a piece of packaging, count it only once when calculating packaging handled.

The weight of packaging supplied is based on all packaging your organisation supplied to or in the UK during the calculation year (two years before the compliance year).

Example: to determine your size for the 2026 compliance year, you must use packaging data from 2024:

• Compliance year Y (2026): Registration, PRNs, and waste management fees paid
• Obligation year Y‑1 (2025): Data is collected and H1 figures reported (by 1 October)
• Calculation year Y‑2 (2024): Used to assess whether tonnage thresholds are met

The full obligations of a given compliance year are as follows:

Large producers must:

• Report Y-1 H2 packaging data (Jul-Dec) by 1 April of the current year (Y); and report Y H1 packaging data (Jan – June) by 1 October of Y.
• Purchase PRNs or PERNs to meet their year Y recycling obligations; and if relevant, pay waste management fees.

Small producers must:

• Register as a small producer by 1 April (Y)
• Report Y‑1 annual packaging data (January–December) by 1 April (Y)

Example: To determine if you’re a large or small producer for 2026, use your last audited accounts published before 7 April 2025 (the obligation year) and your 2024 packaging supplied data (the calculation year). Data from two years prior is required due to the EPR reporting schedule.

Understanding turnover

Turnover is based on your organisation’s last audited accounts available before 7 April in the obligation year (Y-1). For overseas companies, regulators will use their usual annual accounts. If audited accounts aren’t available, you should use any available accounts.

Example: If audited accounts were published in March 2026, use them to assess status for the 2026 obligation year and 2027 compliance year. If they were published after 7 April (e.g., 20 April 2026), you must use your 2025 audited accounts instead.

Organisation size chart

Use this chart to check whether you are under the de minimis, a small or large organisation:

Companies that are part of a group

A parent company can register individually or for all or part of the group. If registering individually, subsidiaries meeting turnover and tonnage thresholds must also register individually too.

If subsidiaries don’t meet the large or small producer thresholds alone but do when combined, all those handling packaging must register — either individually or under a group registration – as the relevant producer size.

Next steps

Once you know how your organisation is classed, understand your required actions which we explain in Required actions for small organisations and Required actions for large organisations.

External references

Read the official packaging EPR guidance on gov.uk