# Plastic is a fifth of the tonnage but half or more of the EPR bill in most schemes SPI priced > On one 100-tonne household packaging basket, 2026 EPR fees come to about EUR 61 to EUR 375 per tonne across the euro schemes Strategic Packaging Insights (SPI) priced, GBP 240 to GBP 316 under PackUK's illustrative rates, USD 229 in Colorado, USD 304 in Oregon and CAD 688 in British Columbia, each in its own currency. Publisher: Strategic Packaging Insights Published: 2026-10-14 Last updated: 2026-10-14 Page: https://www.strategicpackaginginsights.com/insights/epr-fees-per-tonne-2026/ **On one 100-tonne household packaging basket, 2026 EPR fees come to about EUR 61 to EUR 375 per tonne across the euro schemes Strategic Packaging Insights (SPI) priced, GBP 240 to GBP 316 under PackUK's illustrative rates, USD 229 in Colorado, USD 304 in Oregon and CAD 688 in British Columbia, each in its own currency.** The SPI EPR & Plastic Tax Calculator holds 216 published rate rows for 14 markets, and this piece prices the same basket through every scheme that publishes a full table. The result is less about which market is dear and more about where each bill comes from: plastic, which is 20% of the basket by weight, is half or more of the fee in 8 of the 12 schemes priced in full or near full. ## Executive summary EPR fee tables are published in four currencies and dozens of categories, so most comparisons stop at a single material line. SPI took a different route: one fixed basket of 100 tonnes of household packaging, priced line by line through 12 scheme tables in the SPI EPR & Plastic Tax Calculator, with Italy shown as a band range. Each bill stays in its own currency. Nothing is converted or added across currencies. The headline is concentration. Plastic is 20 tonnes of the basket but more than half the fee in 8 of the 12 schemes priced, from 50.9% in Colorado to 79.8% in Luxembourg (Exhibit 5). The exceptions are British Columbia (32.8%), the UK (34.3%), Portugal (40.0%) and Oregon (49.7%), where paper and glass are priced close enough to plastic to carry much of the bill. The lever that moves a bill differs by market, and SPI groups the 12 schemes into four archetypes (Exhibit 7). In volume markets such as the Netherlands and Austria, plastic is priced at or near one flat rate, so plastic tonnes decide the bill. In format markets such as Spain, Belgium and Colorado, the dearest plastic line is 4.8 to 12.3 times the cheapest, so the choice of film, laminate or colour decides it. The UK prices a recyclability rating across every material, and Oregon and British Columbia price collection-list status. Fees are moving faster than most budgets assume. Inside 2026, CONAI raised plastic Band C by 16.7% on 1 October, and the 2025 to 2026 step was +30.8% on Citeo's clear PET line and +38.1% on Repak's non-recycled plastic line. Several 2027 tables are already public: on Fost Plus's 2027 rates the basket rises 10.4%, to EUR 28,900.30 (Exhibit 13). For leaders, three moves matter most before the next fee cycle. Price your own pack mix in each market rather than relying on averages; identify which archetype each market belongs to, because that tells you which redesign pays; and lock the November 2026 PackUK notice of liability and the January 2027 euro tables into budgets now. The UK's confirmed Year 2 fees are still to come, so every UK figure here is illustrative. ## Key findings 1. Plastic is 20 of the basket's 100 tonnes but more than half its fee in 8 of the 12 schemes priced, from 50.9% in Colorado to 79.8% in Luxembourg (SPI analysis of calculator rows, 14 October 2026). 2. Across the euro schemes, published plastic lines run from EUR 51 per tonne (CONAI Band A1.1, from 1 October 2026) to EUR 4,419 (Fost Plus code 014-03, other plastics including aluminium laminates and PVC). 3. **SPI analysis:** format is the strongest lever in four of the schemes priced. Pricing the basket's 6 tonnes of film at the same scheme's rigid line would cut the bill by 30.7% in Spain, 24.0% in Luxembourg, 16.2% in Colorado and 12.5% in British Columbia, and by nothing in France, Austria, Ireland, Portugal or the UK. 4. Within plastic, the highest line is 18 times the lowest in Italy, 15 times in Oregon and 12 times in Belgium and Colorado, against 1.3 times between the UK's illustrative RAM red and green rates and 1.0 in Portugal and Austria (calculator rows; GOV.UK, updated 19 December 2025). 5. The 2025 to 2026 step on the plastic line ran from -1.9% (Ecoembes flexible film) to +38.1% (Repak non-recycled plastic), and paper moved from -30.8% (CONAI Band 1) to +45.8% (Repak), all within each scheme (Exhibit 10). 6. **SPI calculation:** on Fost Plus's published 2027 rates the basket costs EUR 28,900.30, 10.4% more than in 2026, with steel up 77.6% and PE films up 17.7%; in the UK, moving every item from RAM green to red adds 31.8% at Year 2 illustrative rates. ## One basket, twelve tables A per-tonne rate for one material is only half an answer, because no brand ships one material. SPI built a simple basket of 100 tonnes of household packaging and priced it line by line in each scheme (Exhibit 2). The basket is an SPI assumption for comparison, not an industry average, and readers should replace it with their own mix in the [SPI EPR & Plastic Tax Calculator](https://www.strategicpackaginginsights.com/data/epr-plastic-tax-calculator/). Rates are taken as published, excluding VAT and before any bonus, malus or per-unit charge. Rates published per kilogram are multiplied by 1,000. Circular Action Alliance (CAA) publishes US cents per pound, converted at 1 US cent per pound = USD 22.0462 per tonne, so Oregon's 25.0 cents per pound for clear PET bottles becomes USD 551.16 per tonne (CAA 2026 Oregon schedule, published 29 October 2025). PackUK's illustrative Year 2 fees are already per tonne in sterling, with one plastic rate per recyclability rating rather than per polymer (GOV.UK, updated 19 December 2025). Three schemes lack one basket line in SPI's rows. Valorlux has no glass row, Sociedade Ponto Verde (SPV) has no steel row and Recycle BC has no aluminium row, so their totals cover 75, 94 and 96 tonnes and the per-tonne figure divides by the tonnes priced. Valorlux's own 2026 table prices household glass (PV01) at EUR 0.0203 per kg; on that line the full Luxembourg basket would be EUR 10,661.20, or EUR 106.61 per tonne, with plastic at 76.0% of it. Portugal joins the basket in this edition. The 2026 urban-flow base values in both the December 2025 and June 2026 SPV tables match SPI's calculator rows exactly, including EUR 0.5432 per kg for every plastic line (SPV Tabela VPV 2026, consulted 14 October 2026). The calculator rows are mixed currency: 141 in euros, 35 in US dollars, 26 in sterling and 14 in Canadian dollars (calculator snapshot, 14 October 2026). Charts split schemes into currency panels, and ratios stay inside one scheme. ## What each material costs per tonne, by currency Exhibits 3 and 4 hold one row per scheme and one column per material, so a reader can scan down a column within one currency. Read down the euro columns in Exhibit 3 and three patterns appear. The cheapest of the five main materials changes from scheme to scheme: glass in France (EUR 20.1), Spain (EUR 35.15) and Austria (EUR 108), paper and board in the Netherlands (EUR 17, against EUR 100 for glass), steel in Italy (EUR 5) and aluminium in Belgium, Luxembourg, Portugal and Ireland (EUR 5.14 for recycled aluminium in Ireland). Aluminium itself ranges from EUR 5.14 per tonne in Ireland to EUR 480 in Austria's household lines. In every euro scheme except Belgium and Italy, the cheapest plastic line costs more than any paper, glass, aluminium or steel line in the same table. In Belgium thin aluminium (EUR 451.3) is above clear PET bottles (EUR 360.4), and in Italy Band A1.1 (EUR 51) is below several paper bands. Portugal is the narrowest gap: board at EUR 310.4 per tonne is 57% of the single plastic rate of EUR 543.2, against 2.4% in the Netherlands (EUR 17 against EUR 1,220 for rigid plastic). Outside the euro area (Exhibit 4), plastics carry the widest spread inside each table. In Oregon, natural HDPE bottles are at USD 198.42 per tonne and plastic laminates at USD 2,248.72, 11.3 times as much. Glass is comparatively dear in Oregon (USD 220.46) and low in Colorado (USD 88.18), and Colorado's aluminium line at USD 44.09 is the lowest aluminium rate of the four non-euro tables. SPI analysis The Netherlands, Austria and Portugal price plastic at or close to a flat rate (EUR 1,220 to EUR 1,320 per tonne at Verpact, a single EUR 1,040 household line at ARA, EUR 543.2 for every SPV plastic line), so the decision that moves those bills is how much plastic is used, not which plastic. In Belgium, Italy and Spain the decision is which format, because the plastic lines differ several times over. ## Where the bill comes from Pricing the basket shows how much of each scheme's total comes from the 20 tonnes of plastic (Exhibit 5). Each share is a share of that scheme's own total, so no currency is compared. The schemes where plastic is a third to two fifths of the bill are the ones that charge paper and glass most heavily relative to plastic. PackUK's illustrative amber rate for glass (GBP 205 per tonne) is 45% of its plastic rate (GBP 455), Recycle BC's clear glass (CAD 580) is 60% of its PET bottle line (CAD 970), and SPV's board is 57% of its plastic rate. In France the opposite holds: Citeo's glass rate is 2.9% of its clear PET bottle rate. Film alone is a large slice where it is priced apart. The basket's 6 tonnes of film are 39.8% of the Spanish bill (EUR 7,458 of EUR 18,731.75) and 42.1% of the Luxembourg bill, against 10.3% under PackUK's single plastic rate. SPI analysis A brand moving from plastic to glass or paper should model the fee in each market, not assume a saving. On a per-tonne basis the switch lowers the fee in every scheme in Exhibit 3, but a glass or board pack usually weighs more than the plastic pack it replaces. In the UK, British Columbia and Portugal the per-tonne gap is narrow enough for extra weight to cancel it. SPI has not modelled pack weights here; the calculator lets you enter both. In practice: Citeo. Citeo reports EUR 1,460 million of household packaging contributions for 2025 on 5,306 thousand tonnes declared, up from EUR 1,190 million in 2024, with EUR 971.6 million paid to local authorities and a 73% household packaging recycling rate (Citeo Rapport d'activité 2025). SPI calculation: that is about EUR 275 per tonne declared at 2025 rates, close to the basket's EUR 283.21 at 2026 rates. Citeo's 2026 guide says 78% of contributions went to collection and sorting in its 2024 accounts. In practice: Repak. Repak's 3,521 members placed 735,805 tonnes of packaging on the Irish market in 2025 and paid EUR 47.9 million before a EUR 1.5 million rebate (Repak Annual Report 2025). SPI calculation: about EUR 65 per tonne gross, against EUR 64.74 for the basket at 2026 rates once the EUR 4.00 per tonne paid by manufacturers, converters and retailers is added to the brand holder share. The average mixes 59% of members on scheduled fees, so it is a check on scale, not a rate. ## Eco-modulation spread inside each scheme Eco-modulation is the part of a fee that rewards or penalises recyclability. Some schemes build it into many material lines (Oregon's acceptance lists, Belgium's colour and polymer codes), some apply percentages on top (Citeo, Ecoembes), and some use a rating (PackUK's RAM green, amber and red). A ratio of the highest to the lowest line inside one scheme is a simple, currency-free measure of how hard a scheme pushes (Exhibit 6). The ratio does not capture everything a scheme modulates. Citeo's percentage maluses sit outside the rate table, and for 2026 it raised the malus on drink packaging of 0.5 litres or less from 10% to 25%, and on rigid PE or PP above density 1 from 10% to 50%, while a pack carrying a recycling malus can claim no bonus (Citeo guide 2026). Ecoembes applies a single 10% surcharge to opaque or carbon-black elements, EVOH barriers of 5% or more and similar disruptors, and bonuses of up to 7.72% for clear rigid plastics with more than 20% recycled content (eco-modulation guide 2026). Discounts work differently again. Verpact takes up to EUR 0.60 per kg off the plastic tariff in 2026 for recycled content and design steps (Regeling Tariefdifferentiatie Plastic 2026), and SPV's bonificado values sit 10% below base for packs that meet every 2026 criterion (Tabela VPV 2026). Colorado's final dues already include CAA's passive factors: +5% for recycling disruptors, a not-on-list malus of at least 20%, and -5% for high recycling rates (CAA Colorado schedule). SPI analysis Read the two columns of Exhibit 6 together. The UK's PackUK scale is narrow on both measures (1.31 and 3.4), so the RAM rating, not the material line, is the lever, and it acts on every material at once. Oregon and Colorado have wide plastic spreads because their tables price acceptance status. Ireland's 119.9 times spread comes largely from its recycled and non-recycled split (EUR 5.14 for recycled aluminium against EUR 616.22 for non-recycled plastic), so whether a material is recycled in Ireland matters more there than its polymer. ## Four kinds of fee market Put the plastic share of the bill (Exhibit 5) against the plastic spread (Exhibit 6) and the 12 schemes fall into four groups. SPI uses two cut-offs: plastic above or below half the basket fee, and a plastic spread of 3 times or less against more than 3 times. Each group answers one question for a packaging team: which change moves this bill most (Exhibit 7). **Archetype A, plastic volume.** In the Netherlands, rigid and flexible plastic differ by EUR 100 per tonne, so the 6 tonnes of film would save only EUR 600, or 1.9%, if priced as rigid. The lever is removing plastic tonnes or earning Verpact's discount, worth up to EUR 12,000 on the basket (Exhibit 13). **Archetype B, plastic format.** Spain's flexible line (EUR 1,243) is 4.4 times its HDPE rigid line (EUR 285), and Belgium's PP films (EUR 2,209.5) are 2.0 times its PE films. Here a format change, such as a mono-material film or a clear rather than coloured bottle, cuts the bill without cutting tonnes. **Archetype C, whole-pack rating.** Under PackUK, green to red moves every material by roughly the same proportion, so the basket rises 31.8% from all green to all red. In Portugal, the non-urban flow prices plastic at EUR 0.0051 per kg against EUR 0.5432 urban, so declaring the right flow matters more than the resin (SPV Tabela VPV 2026). **Archetype D, category and list.** In Oregon, a tinted PET bottle falls off both acceptance lists and pays 67.0 cents per pound against 25.0 cents for clear PET (CAA Oregon schedule). In British Columbia, PET thermoforms were split from PET bottles for 2026 and now pay CAD 1.34 per kg against CAD 0.97 (Recycle BC 2026). ## Worked examples, scheme by scheme Exhibit 8 prices the basket with each scheme's own rows, in its own currency. **France (Citeo, EUR).** 45 x 258.1 + 25 x 20.1 + 8 x 700 + 6 x 770.1 (PP bottle) + 6 x 770.1 (PE souple) + 4 x 243.4 + 6 x 64.9 = EUR 28,321.20. Citeo prices PE film and PE bottles at the same EUR 770.1, so the film lever is zero; the levers in France are the maluses and the per-unit contribution, which the per-tonne rate leaves out. **Spain (Ecoembes, EUR).** 45 x 115 + 25 x 35.15 + 8 x 271 + 6 x 285 + 6 x 1,243 + 4 x 40 + 6 x 197 = EUR 18,731.75. Priced at the HDPE rigid line, the 6 tonnes of film would cost EUR 1,710 instead of EUR 7,458. **Italy (CONAI, EUR).** CONAI's public page names examples for only two plastic bands: Band B1.2 covers transparent PET bottles, jars, flasks and pots, and Band C covers PVC and carbon-black packaging that hinders sorting. With PET at Band B1.2 (EUR 304) and the other 12 tonnes of plastic at A1.1 or C, the basket costs EUR 6,147 to EUR 16,599. The real figure depends on CONAI's band lists, which a producer applies item by item, and the fee arrives on a converter's invoice at the first transfer of the packaging (CONAI EPR fee page). **Netherlands (Verpact, EUR).** 45 x 17 + 25 x 100 + 8 x 1,220 + 6 x 1,220 + 6 x 1,320 + 4 x 340 + 6 x 360 = EUR 31,785. Paper and board, at 45% of the tonnage, is 2.4% of the bill. **Belgium (Fost Plus, EUR).** 45 x 150.3 + 25 x 105.2 + 8 x 360.4 + 6 x 1,016.1 + 6 x 1,080.4 + 4 x 49.1 + 6 x 186.4 = EUR 26,170.50. The format lever here sits inside film: PP films (EUR 2,209.5) cost 2.0 times PE films (EUR 1,080.4). **Austria (ARA household, EUR).** 45 x 208 + 25 x 108 + 20 x 1,040 + 4 x 480 + 6 x 450 = EUR 37,480. ARA's commercial lines are far lower (EUR 70 per tonne for commercial paper against EUR 208 household), so the household or commercial classification of each item is the first question. **Luxembourg (Valorlux, EUR).** 45 x 38.9 + 8 x 249.8 + 6 x 305.8 + 6 x 712 + 4 x 15.1 + 6 x 39.6 = EUR 10,153.70 on 75 tonnes, without glass. **Portugal (SPV, EUR).** 45 x 310.4 + 25 x 86.8 + 20 x 543.2 + 4 x 39.9 = EUR 27,161.60 on 94 tonnes, without steel. Every plastic line shares one base, so film costs the same as a bottle; if every item met its 2026 criteria, the bonificado values would trim the paper and plastic lines by 10%. **Ireland (Repak, EUR).** 45 x 41.6 + 25 x 19.14 + 20 x 165.7 + 4 x 5.14 + 6 x 64.76 = EUR 6,073.62. This is the brand holder or importer share; the other chain stages add EUR 4.00 per tonne, so the full-chain basket is EUR 6,473.62. **United Kingdom (PackUK, GBP, illustrative).** At RAM amber the basket costs GBP 26,495; at green GBP 24,015 and at red GBP 31,645. Moving every item from green to red adds GBP 7,630, or 31.8% ([PR-GB-003](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-003/)). **Oregon and Colorado (CAA, USD).** Oregon: 45 x 176.37 + 25 x 220.46 + 8 x 551.16 + 6 x 837.76 + 6 x 947.99 + 4 x 132.28 + 6 x 220.46 = USD 30,423.81. Colorado, same lines: USD 22,883.79. Of the USD 7,540.02 gap, glass accounts for USD 3,307.00, PP bottles for USD 2,381.04 and PET bottles for USD 1,763.76; film is the one basket line where Colorado is dearer, by USD 661.38. The [US state EPR piece](https://www.strategicpackaginginsights.com/insights/us-state-packaging-epr/) compares the two tables line by line. **British Columbia (Recycle BC, CAD).** 45 x 600 + 25 x 580 + 8 x 970 + 6 x 470 + 6 x 1,840 + 6 x 480 = CAD 66,000 on 96 tonnes. Film is 3.9 times the HDPE bottle line, the second widest film gap after Spain's 4.4 times. ## One market in full: Belgium Fost Plus publishes 13 plastic lines, separating PET bottles by colour and opacity and films by polymer (Exhibit 9). It sets each rate on a cost-deficit basis: budgeted collection, sorting and recycling cost per material, minus bale revenue, divided by the tonnage members declare (Fost Plus, Packaging EPR rates explainer). Two Belgian lines are worth a designer's attention. Thin aluminium below 50 micron (EUR 451.3) costs 9.2 times thicker aluminium (EUR 49.1). And code 014-03, which includes aluminium laminates, is 12.3 times the clear PET bottle line. Since 1 January 2026, all obstructive packaging pays that top rate, because the last derogations expired on 31 December 2025 (Fost Plus 2026 rates). The 2027 column changes the balance between lines. Steel rises 77.6% and EPS 57.2%, while coloured PET bottles fall 17.7% and thick aluminium 18.7% (Fost Plus rates page, consulted 14 October 2026). In an SPI example priced in Fost Plus's own categories, 4,000 kg of HDPE bottles cost EUR 3,207.60 in 2026 and would cost EUR 17,676.00 in PVC under code 014-03, more than five times as much. SPI analysis In Belgium a laminated pouch with an aluminium layer and a clear PET bottle sit at opposite ends of the same table, and the line a pack falls into is set by its construction, not by the product inside it. Since April 2026 Belgian producers of litter-prone single-use packaging also pay a separate litter levy collected by Fost Plus, so the Green Dot figures understate their total cost. ## Fees moved during 2026, and 2027 is already public A per-tonne snapshot can date within months, which is why each figure here carries its consulted date. Exhibit 10 sets the 2025 to 2026 step on one plastic line and the paper line inside each scheme, as a percentage of that scheme's own rate. The schemes give their own reasons. Citeo cites a tighter regulatory framework that raises the cost of EPR and a stronger bonus-malus push (Citeo guide 2026). PackUK attributes its Year 2 moves to council cost inflation of 1.9% and lower reported tonnage (GOV.UK, updated 19 December 2025). SPV reports a fall of about 26% in recovered-material resale prices in 2025, and Recycle BC puts its average 2026 increase at 17.6% (SPV activity report 2025; Recycle BC 2026 Fee Schedule). CONAI's October move is the largest within-year change in SPI's rows. Band C rose 16.7% (EUR 790 to EUR 922) and Band A1.1 27.5% (EUR 40 to EUR 51), while compostable plastic went from EUR 130 to EUR 246 per tonne (CONAI, consulted 14 October 2026). CONAI has already announced glass at EUR 48 and wood at EUR 12 per tonne from 1 January 2027, both 20% increases (CONAI, 2 July 2026). SPI analysis Rate rises in 2026 have fallen hardest on lines that were already high: CONAI Band C, Recycle BC film, laminates and EPS, Repak non-recycled plastic. That widens the spread inside each scheme, so the cost of keeping a hard-to-recycle format grows faster than the average fee. The [flexible packaging piece](https://www.strategicpackaginginsights.com/insights/flexible-packaging-recyclability-gap/) follows this through for film and laminates. ## Scenarios: what moves a bill in 2027 SPI ran the basket through the changes that are already published or set in rules, one currency at a time (Exhibits 12 and 13). The UK cases use PackUK's red multipliers from its modulation statement: 1.2 in 2026-27, 1.6 in 2027-28 and 2.0 in 2028-29 (GOV.UK, PackUK modulation statement). **SPI calculation:** at the Year 3 factor, red plastic would cost GBP 728 per tonne (1.6 x GBP 455) if amber fees stayed at their Year 2 illustrative level. The 20 tonnes of red plastic would then cost GBP 14,560, against GBP 9,100 at amber, a gap of GBP 5,460 on one basket. In practice: PackUK. PackUK's first annual report, published on 30 September 2026, records GBP 1.411 billion of revenue from revised Year 1 notices of liability, GBP 102 million of Defra funding to reach the required GBP 1.523 billion, and GBP 1,336.9 million paid to local authorities. Its operational plan forecasts about GBP 1.558 billion of fee recovery for Year 2. In practice: Tesco. Tesco's Annual Report 2026 names the new EPR levy as a cause of cost inflation and a year-end payable, and Tesco is Deputy Chair of PackUK's Scheme Administrator Steering Group (SPI Packaging Buyers Database, Tesco profile). Its Sustainability Report 2026 records 99% of UK Own Brand packaging by weight as recyclable and 87% as recyclable at kerbside. SPI has not seen Tesco's RAM ratings, so the fee effect of the 12-point gap is not estimated. **SPI calculation:** on Fost Plus's 2027 rates the basket is 45 x 150.3 + 25 x 105.2 + 8 x 360.4 + 6 x 1,140.9 + 6 x 1,272.1 + 4 x 39.9 + 6 x 331.0 = EUR 28,900.30, or EUR 289.00 per tonne. Of the EUR 2,729.80 increase, steel accounts for EUR 867.60, PE film for EUR 1,150.20 and rigid PP for EUR 748.80, while aluminium falls EUR 36.80. Verpact's discount scheme changes for 2027: the design for recycling part is split out, limited to four EUR 0.10 per kg steps with a maximum of EUR 0.40 per kg (Verpact, September 2026). SPI has not yet confirmed the 2027 value of the recycled-content step, so the Netherlands rows use 2026 rules only. ## Industry reaction > "Average 2026 fee rates increased by 17.6% with reserve drawdown partially offsetting the total fee budget increase." ***Recycle BC** , producer responsibility organisation, [2026 Fee Schedule](https://recyclebc.ca/wp-content/uploads/2025/10/Recycle-BC-2026-Fee-Schedule.pdf), October 2025* The same schedule says plastic film and laminates "have significant variances on account of Step 4 investments", which is why both lines rose 26.0% to CAD 1.84 per kg. > "Permane però una significativa pressione sui costi della filiera: è legata all’aumento complessivo dei quantitativi" In English: "However, significant cost pressure remains on the supply chain: it is linked to the overall increase in quantities" ***CONAI** , national packaging consortium, [announcement of new plastic fee values](https://www.conai.org/news-e-press/imballaggi-in-plastica-definiti-i-nuovi-valori-del-contributo-ambientale-conai/), 25 May 2026* CONAI ties that pressure to higher collection, sorting and recycling costs and weak demand for some recycled fractions, the reasons behind the 1 October 2026 plastic increase. > "These fees are intended to help with planning but are likely to change significantly as producers submit more data" ***PackUK** , UK scheme administrator, [Year 2 illustrative waste disposal fees](https://www.gov.uk/government/publications/illustrative-waste-disposal-fees-2026-extended-producer-responsibility-for-packaging/year-2-illustrative-waste-disposal-fees-extended-producer-responsibility-for-packaging), 16 December 2025, updated 19 December 2025* PackUK set 1 September 2026 as the last resubmission date for 2025 data and said no further illustrative fees would be published before the November 2026 calculation (GOV.UK, 6 July 2026). ## The gaps in a per-tonne view **Italy.** CONAI's public page gives band examples for two plastic bands only, so Italy is shown as a range of EUR 61.47 to EUR 165.99 per tonne. **Charges outside the weight rate.** Per-unit charges (Citeo's litter and reuse contributions, Ecoembes glass units, Verpact's SUP component of EUR 2.10 per 1,000 items) are outside the per-tonne rate. So are Citeo's bonuses and maluses, active eco-modulation incentives in Oregon and Colorado, small-producer flat fees, and Belgium's litter levy. **Coverage.** Repak's figures are the brand holder share. ARA's household and commercial lines differ by several times. PackUK's Year 2 fees are illustrative until PackUK confirms them. Germany's dual systems set prices in private contracts, Ontario's Blue Box fees are shared only with registered producers, and the Isle of Man has a plastic packaging tax row but no EPR fee table in SPI's data. Plastic taxes are a separate cost; the [plastic packaging taxes piece](https://www.strategicpackaginginsights.com/insights/plastic-packaging-taxes-2026/) covers them. ## What leaders should do now 1. **Finance and packaging leads, by 30 November 2026:** price your own 2026 pack mix through each market's table in its own currency, and hold a UK line for the PackUK notice of liability due by the end of November. 2. **Packaging development teams, before 2027 briefs are frozen:** tag each market with its archetype from Exhibit 7, and target format changes in Spain, Belgium, Ireland, Colorado and Italy, tonnage cuts in the Netherlands and Austria, and ratings in the UK. 3. **Procurement, by 31 December 2026:** load the published 2027 tables from Fost Plus, Ecoembes, Verpact and CONAI into supplier cost models, and ask converters for line-by-line category mapping for each pack. 4. **UK compliance teams, by 1 April 2027:** list every item that RAM rates red today and cost it at the Year 3 factor of 1.6, because the red uplift steps up each year to 2.0 in 2028-29. 5. **Sustainability teams, by the 2027 declaration windows:** collect the evidence that earns discounts, such as Verpact's recycled-content and design steps and SPV's bonificado criteria, before the early 2027 declaration windows in France, Belgium, Luxembourg and the Netherlands. 6. **Brand owners selling into Austria and Portugal, now:** check the household or commercial classification and urban or non-urban flow of each item, since each can move a line several times over. 7. **Boards and investors, at the next budget review:** ask for EPR cost by market and by archetype rather than one group total, because the drivers differ by market. ## Questions for your board - What did we pay in EPR fees in each market in 2026, in local currency, and what share came from plastic? - Which of our markets are format markets, where a design change cuts the bill without cutting tonnes? - How much of our UK packaging is rated red, and what does the 1.6 and 2.0 red factor do to that line by 2028-29? - Have we loaded the 2027 tables already published in Belgium, Spain, the Netherlands and Italy into budgets? - Who owns the evidence needed for discounts and bonuses, and is it ready before the early 2027 declarations? - Are our converters billing CONAI and similar first-transfer fees on the right bands? ## What to watch - **30 Nov 2026:** PackUK's operational plan targets the Year 2 notice of liability by the end of November 2026; the illustrative UK rates used here may change when fees are confirmed ([PR-GB-003](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-003/)). - **31 Dec 2026:** Recycle BC's community onboarding strategy is due, and Oregon's 25 largest producers make their first life cycle impact disclosure ([PR-CA-004](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/canada/pr-ca-004/); [PR-US-002](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-states/pr-us-002/)). - **1 Jan 2027:** 2027 tables apply at Fost Plus, Ecoembes and Verpact, and CONAI's glass and wood values rise to EUR 48 and EUR 12 per tonne. - **28 Feb 2027:** Fost Plus and Valorlux annual declarations for 2026 are due, and Citeo's January to February declaration window closes. - **1 Apr 2027:** PackUK Year 3 starts with the red multiplier at 1.6, and UK large producers' July to December 2026 data fall due ([PR-GB-002](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-002/)). - **15 Apr 2028:** the next review of Recycle BC's stewardship plan is due ([PR-CA-004](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/canada/pr-ca-004/)). ## Methodology - **Data used:** the 216 rate rows in the SPI EPR & Plastic Tax Calculator for 14 markets, each sourced to the scheme's or government's own table; SPI fee-market notes for the same schemes; 2025 and 2027 tables where published; scheme and government pages consulted 12 to 14 October 2026. - **Counting rules:** rates as published, excluding VAT, before bonus, malus and per-unit charges; per-kg rates x1,000; CAA cents per lb x22.0462; no currency conversion; totals, shares and ratios only inside one scheme. Spread ratios exclude ARA commercial lines and Verpact reusable cups from plastic. - **Basket:** an SPI assumption of 100 tonnes (Exhibit 2), not a market average. Archetype cut-offs (50% plastic share, 3x plastic spread) are SPI choices. - **Scenarios:** computed only from published rates and multipliers; the UK stress case holds Year 2 amber fees flat, which is an assumption. - **Cut-off:** 14 October 2026. - **Limitations:** material lines do not map one to one across schemes; Italy is a band range; UK fees are illustrative; the estimate is not an invoice or a liability. Confirm obligations with your scheme and check with counsel where it applies. ## Sources 1. Citeo, Guide du tarif des emballages ménagers 2026 (updated 22 June 2026), [https://clients-cms.citeo.com/uploads/guide_du_tarif_des_emballages_menagers_2026_f9e4c5b4e6.pdf](https://clients-cms.citeo.com/uploads/guide_du_tarif_des_emballages_menagers_2026_f9e4c5b4e6.pdf), consulted 2026-10-14. 2. Citeo, Rapport d'activité 2025, [https://www.citeo.com/wp-content/uploads/2026/06/Rapport-dactivite-2025_Citeo.pdf](https://www.citeo.com/wp-content/uploads/2026/06/Rapport-dactivite-2025_Citeo.pdf), consulted 2026-10-14. 3. Ecoembes, Precios 2026, [https://ecoembesempresas.com/app/uploads/2025/06/Ecoembes_Precios2026.pdf](https://ecoembesempresas.com/app/uploads/2025/06/Ecoembes_Precios2026.pdf), consulted 2026-10-14. 4. Ecoembes, Guía de ecomodulación 2026, [https://ecoembesempresas.com/app/uploads/2025/06/guia-ecomodulacion-2026.pdf](https://ecoembesempresas.com/app/uploads/2025/06/guia-ecomodulacion-2026.pdf), consulted 2026-10-14. 5. CONAI, EPR fee (Contributo Ambientale CONAI), [https://www.conai.org/en/companies/services-for-managing-consortium-obligations-and-business-opportunities/epr-fee/](https://www.conai.org/en/companies/services-for-managing-consortium-obligations-and-business-opportunities/epr-fee/), consulted 2026-10-14. 6. CONAI, Modulated EPR fee for plastic packaging, [https://www.conai.org/en/companies/services-for-managing-consortium-obligations-and-business-opportunities/epr-fee/modulated-epr-fee-for-plastic-packaging/](https://www.conai.org/en/companies/services-for-managing-consortium-obligations-and-business-opportunities/epr-fee/modulated-epr-fee-for-plastic-packaging/), consulted 2026-10-13. 7. CONAI, Imballaggi in plastica, definiti i nuovi valori del Contributo ambientale CONAI, 25 May 2026, [https://www.conai.org/news-e-press/imballaggi-in-plastica-definiti-i-nuovi-valori-del-contributo-ambientale-conai/](https://www.conai.org/news-e-press/imballaggi-in-plastica-definiti-i-nuovi-valori-del-contributo-ambientale-conai/), consulted 2026-10-14. 8. Verpact, Tarieven, [https://www.verpact.nl/nl/tarieven](https://www.verpact.nl/nl/tarieven), consulted 2026-10-12. 9. Verpact, Regeling Tariefdifferentiatie Plastic 2026, [https://www.verpact.nl/sites/default/files/2026-08/Regeling%20Tariefdifferentiatie%20Plastic%202026.pdf](https://www.verpact.nl/sites/default/files/2026-08/Regeling%20Tariefdifferentiatie%20Plastic%202026.pdf), consulted 2026-10-14. 10. Fost Plus, Green Dot rates 2026, [https://www.fostplus.be/en/media/1930/download](https://www.fostplus.be/en/media/1930/download), consulted 2026-10-14. 11. Fost Plus, Packaging EPR rates (2026 and 2027 table), [https://www.fostplus.be/en/members/green-dot-rates](https://www.fostplus.be/en/members/green-dot-rates), consulted 2026-10-14. 12. ARA, tariff rates 2026, [https://ara.at/uploads/Dokumente/Tarifbl%C3%A4tter/ARA-tariff-rates-2026.pdf](https://ara.at/uploads/Dokumente/Tarifbl%C3%A4tter/ARA-tariff-rates-2026.pdf), consulted 2026-10-14. 13. Valorlux, Grüner Punkt Tarife 2026 detailliert, [https://www.valorlux.lu/media/68e634367e399_gruener-punkt-tarife-2026-detailliert.pdf](https://www.valorlux.lu/media/68e634367e399_gruener-punkt-tarife-2026-detailliert.pdf), consulted 2026-10-14. 14. Sociedade Ponto Verde, Tabela VPV 2026 (June 2026 edition), [https://www.pontoverde.pt/wp-content/uploads/2026/06/Tabela-VPV-2026.pdf](https://www.pontoverde.pt/wp-content/uploads/2026/06/Tabela-VPV-2026.pdf), consulted 2026-10-14. 15. Repak, Regular Member 2026 fees sheet, [https://repak.ie/images/uploads/downloads/Repak_Regular_Member_2026_Fees_Sheet.pdf](https://repak.ie/images/uploads/downloads/Repak_Regular_Member_2026_Fees_Sheet.pdf), consulted 2026-10-14. 16. Repak, Annual Report 2025, [https://repak.ie/images/uploads/reports/Repak_Annual_Report_2025.pdf](https://repak.ie/images/uploads/reports/Repak_Annual_Report_2025.pdf), consulted 2026-10-14. 17. Recycle BC, 2026 Fee Schedule, [https://recyclebc.ca/wp-content/uploads/2025/10/Recycle-BC-2026-Fee-Schedule.pdf](https://recyclebc.ca/wp-content/uploads/2025/10/Recycle-BC-2026-Fee-Schedule.pdf), consulted 2026-10-14. 18. Circular Action Alliance, 2026 Oregon Producer Fee Schedule (published 29 October 2025), [https://static1.squarespace.com/static/64260ed078c36925b1cf3385/t/693b2c9103be112d168e1b19/1765485713621/OR+2026+Fee+Schedule+Public.pdf](https://static1.squarespace.com/static/64260ed078c36925b1cf3385/t/693b2c9103be112d168e1b19/1765485713621/OR+2026+Fee+Schedule+Public.pdf), consulted 2026-10-14. 19. Circular Action Alliance, 2026 Colorado Producer Dues Schedule (published 13 October 2025), [https://static1.squarespace.com/static/64260ed078c36925b1cf3385/t/693b45923163e42ba98d634f/1765492118120/CO+2026+Dues+Schedule+Public.pdf](https://static1.squarespace.com/static/64260ed078c36925b1cf3385/t/693b45923163e42ba98d634f/1765492118120/CO+2026+Dues+Schedule+Public.pdf), consulted 2026-10-14. 20. GOV.UK (PackUK), Year 2 illustrative waste disposal fees, EPR for packaging (published 16 December 2025, updated 19 December 2025), [https://www.gov.uk/government/publications/illustrative-waste-disposal-fees-2026-extended-producer-responsibility-for-packaging/year-2-illustrative-waste-disposal-fees-extended-producer-responsibility-for-packaging](https://www.gov.uk/government/publications/illustrative-waste-disposal-fees-2026-extended-producer-responsibility-for-packaging/year-2-illustrative-waste-disposal-fees-extended-producer-responsibility-for-packaging), consulted 2026-10-14. 21. GOV.UK (PackUK), Producer disposal fees modulation statement, [https://www.gov.uk/government/publications/extended-producer-responsibility-for-packaging-modulated-disposal-fees/packuk-extended-producer-responsibility-epr-for-packaging-producer-disposal-fees-modulation-statement](https://www.gov.uk/government/publications/extended-producer-responsibility-for-packaging-modulated-disposal-fees/packuk-extended-producer-responsibility-epr-for-packaging-producer-disposal-fees-modulation-statement), consulted 2026-10-14. 22. GOV.UK, PackUK operational plan 2026 to 2027 (updated 10 August 2026), [https://www.gov.uk/government/publications/packuk-operational-plan/packuk-operational-plan-2026-to-2027](https://www.gov.uk/government/publications/packuk-operational-plan/packuk-operational-plan-2026-to-2027), consulted 2026-10-14. 23. GOV.UK (PackUK), PackUK annual report, 1 April 2025 to 31 March 2026 (30 September 2026), [https://www.gov.uk/government/publications/packuk-annual-reports/packuk-annual-report-1-april-2025-to-31-march-2026](https://www.gov.uk/government/publications/packuk-annual-reports/packuk-annual-report-1-april-2025-to-31-march-2026), consulted 2026-10-14. 24. SPI EPR & Plastic Tax Calculator, 216 rate rows, /data/epr-plastic-tax-calculator/, consulted 2026-10-14. 25. SPI Packaging Buyers Database (Tesco profile, citing Tesco PLC Annual Report and Financial Statements 2026 and Sustainability Report 2026) and SPI Regulation Tracker rules PR-GB-002, PR-GB-003, PR-US-002, PR-US-003, PR-CA-004, /data/packaging-buyers-database/, consulted 2026-10-14.