The UK has developed its own packaging compliance framework following Brexit, diverging from EU requirements in some areas while maintaining alignment in others. Key UK packaging regulations include the Plastic Packaging Tax (PPT), the reformed EPR scheme, and deposit return schemes in Scotland and planned UK-wide.
Plastic Packaging Tax (PPT)
The UK Plastic Packaging Tax applies from 1 April 2022 at £217.85 per tonne (2024/25) to plastic packaging manufactured in or imported into the UK with less than 30% recycled plastic content. The tax applies to packaging with a primary function of packaging goods. Companies manufacturing or importing more than 10 tonnes of plastic packaging per year must register for PPT.
EPR Reform
The UK is implementing a reformed EPR scheme for packaging, with full implementation from 2025. Under the reformed EPR, producers will pay fees that reflect the full net cost of managing packaging waste, including collection, sorting, and recycling. Fees will be eco-modulated based on packaging recyclability and recycled content.
Deposit Return Schemes
Scotland launched a DRS in August 2023 covering plastic bottles and metal cans. A UK-wide DRS is planned for 2025. The UK DRS will cover single-use plastic bottles (PET and HDPE) up to 3L and metal cans up to 750ml.
PPWR Interaction for EU Exports
UK companies exporting packaged goods to the EU must comply with PPWR requirements for EU-destined packaging. This includes EPR registration in EU member states, recycled content requirements from 2030, and DRS compliance for plastic bottles and metal cans. UK companies should maintain separate compliance programs for UK and EU markets.