# UK packaging regulations 2026: three charges in all four nations, and drinks deposits from 1 October 2027

> UK packaging regulations rest on three money flows: Plastic Packaging Tax at GBP 228.82 a tonne (GBP 236.56 from 1 April 2027) on plastic components under 30% recycled content, packaging EPR under SI 2024/1332 with year 2 disposal fee notices due by the end of November 2026, and drinks deposit return schemes that start in England, Scotland, Wales and Northern Ireland on 1 October 2027.

Publisher: Strategic Packaging Insights  
Published: 2026-11-03  
Last updated: 2026-11-03  
Page: https://www.strategicpackaginginsights.com/insights/uk-packaging-regulations-2026-epr-plastic-tax-drs/

**UK packaging regulations rest on three money flows: Plastic Packaging Tax at GBP 228.82 a tonne (GBP 236.56 from 1 April 2027) on plastic components under 30% recycled content, packaging EPR under SI 2024/1332 with year 2 disposal fee notices due by the end of November 2026, and drinks deposit return schemes that start in England, Scotland, Wales and Northern Ireland on 1 October 2027.**

The UK packaging regulations a brand, converter or exporter must track are set partly in Westminster and partly in Edinburgh, Cardiff and Belfast, so the same pack can meet one set of rules in Bristol and another in Belfast. This SPI Ledger hub puts every UK packaging rule in one table, shows where the four nations differ, and points to the SPI pieces that go deeper on each.

## Executive summary

The UK has no single packaging law. Packaging regulations in the UK in 2026 are a stack of separate instruments: a tax collected by HMRC, an extended producer responsibility (EPR) regime with a fee set by PackUK, three deposit laws for drinks containers and four sets of single-use plastic rules. Two of them, Plastic Packaging Tax and packaging EPR, apply across all four nations. Deposits and plastic bans are devolved, which is where most of the differences between England, Scotland, Wales and Northern Ireland come from.

The money is moving on three dates. PackUK plans to issue the year 2 notice of liability, the first UK packaging bill priced by recyclability, by the end of November 2026 against a GBP 1.558 billion forecast (PackUK operational plan, updated 10 August 2026). Plastic Packaging Tax rises to GBP 236.56 a tonne on 1 April 2027, the same day pre-consumer scrap stops counting as recycled plastic (Budget 2026, Annex A; HMRC, 26 November 2025). Drinks deposits start on 1 October 2027 in all four nations, with glass in scope only in Wales and at a zero deposit until 30 September 2031 (WSI 2026/103).

For exporters, the key point is who the law names. The tax falls on the business on whose behalf plastic packaging is imported, filled or empty. EPR names the importer or first UK owner and, for overseas sellers on a platform, the online marketplace (SI 2024/1332, regulations 18 and 20). An overseas firm rarely carries the legal duty itself, but its UK customer will ask it for the data: plastic weights, recycled content evidence and recyclability ratings.

SPI analysis

On SPI's calculation, the same tonne of imported household plastic packaging costs GBP 415 at year 2 illustrative rates if it is rated green and holds 30% recycled plastic, and GBP 773.82 if it is rated red and falls below 30%, 1.86 times as much (Exhibit 9). The two levers are separate: recyclability moves the EPR fee, recycled content switches the tax on or off.

Northern Ireland adds one more layer. According to DAERA, much of the EU's Packaging and Packaging Waste Regulation has applied there since 12 August 2026 under the Windsor Framework, covering recyclability, labelling and single-use restrictions, while its EPR, deposit and recycling target parts do not (DAERA, updated 22 October 2026). Leaders should map each UK line to the rules in Exhibit 1, price it in Exhibit 9 and set owners for the dated steps in Exhibit 11.

## Key findings

1. Plastic Packaging Tax rises from GBP 228.82 to GBP 236.56 a tonne on 1 April 2027, 18.3% above the GBP 200 starting rate of April 2022, by SPI's calculation (HMRC; Budget 2026, Annex A, 28 October 2026).
2. In 2025 to 2026, 1,107,000 of 2,970,000 declared tonnes, or 37.3%, paid the tax, while 1,506,000 tonnes, or 50.7%, cleared the 30% recycled line, by SPI's calculation from HMRC statistics (updated 27 August 2026).
3. Year 2 EPR fees are still illustrative on 3 November 2026: plastic at GBP 415, GBP 455 and GBP 545 a tonne for green, amber and red, with confirmed fees due in the November calculation (GOV.UK, updated 19 December 2025; PackUK operational plan).
4. All four nations start drinks deposits on 1 October 2027, but under three legal texts; only Wales keeps glass, at a 0p deposit until 30 September 2031 (SI 2025/67; SSI 2025/188; WSI 2026/103).
5. **SPI calculation:**  for a scheme producer of 1 million drinks containers, half PET and half aluminium, the 20p deposit means GBP 200,000 of cash passed to the operator, against expected producer fees of GBP 14,500 a year from January 2029 (Exhibit 10).
6. **SPI analysis:**  SPI counts five packaging instruments in force or dated for England and four each for Scotland, Wales and Northern Ireland; two are UK-wide, and Northern Ireland is the only nation also under EU packaging rules (Exhibit 2).

## UK packaging regulations, nation by nation

The four nations share the tax and the EPR regime but legislate apart on deposits, plastic bans and household collection (Exhibit 2). SPI counts the instruments in force or with a fixed start date in each nation; the count is a reading aid, not a measure of burden. Each rule has its own page on the [SPI Regulation Tracker for the United Kingdom](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/).

**England.**  England carries the most instruments in SPI's count because Simpler Recycling sits on top of the shared rules. Since 31 March 2026 English councils must collect paper and card, other dry recyclables, food and garden waste from every household, flats included, and plastic film and bags join plastic collections by 31 March 2027 (Defra Simpler Recycling guidance). The single-use plastic ban in SI 2023/982 has applied since 1 October 2023 and exempts plates, trays and bowls that are packaging.

**Scotland.**  Scotland's deposit scheme started life in 2020 with glass and a 1 July 2022 date. SSI 2025/188, made on 19 June 2025, took glass out, raised the size floor to 150 ml and moved the start to 1 October 2027, and SSI 2025/189 named UK Deposit Management Organisation Limited, trading as Exchange for Change, as the administrator. On 26 October 2026 the Scottish Government published an addendum assessing further 2026 amendments, including a choice for hospitality venues not to charge a deposit on drinks consumed on site and the end of export shop exemptions. SPI has not yet confirmed whether those 2026 amendments have been made. Scotland's single-use plastic ban, SSI 2021/410, has applied since 1 June 2022.

**Wales.**  Wales is the outlier on glass. WSI 2026/103, made by the Welsh Ministers on 25 March 2026, brings aluminium, glass, PET and steel containers of 150 ml to 3 litres into a deposit scheme from 1 October 2027, but sets the deposit on a glass item at 0 pence from 1 October 2027 to 30 September 2031, with Natural Resources Wales as enforcer. The Welsh Act of 2023 bans a wider list of single-use plastics than England, and adds plastic wet wipes from 18 December 2026 (WSI 2025/716).

**Northern Ireland.**  Northern Ireland shares England's deposit instrument, SI 2025/67, made with DAERA's consent, and DAERA enforces it there. It is the only nation where the EU's PPWR applies, in part, and DAERA's own page says the rules reach businesses placing packaging on the Northern Ireland or EU market, not packaging placed on the market in England, Scotland or Wales. Its single-use plastic bans under Directive (EU) 2019/904 are still being transposed, with legislation expected in 2027 (DAERA, updated 14 April 2026).

SPI analysis

For a brand selling across the UK, the practical splits are three: whether glass drinks containers go to Wales, whether stock goes to Northern Ireland, where EU labelling and design rules apply, and whether food service items go to Wales, where the ban list is longest. The tax, the EPR data return and the EPR fee are the same everywhere.

## Plastic Packaging Tax obligations in 2026 and 2027

Plastic Packaging Tax ([PR-GB-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-001/)) is a UK-wide HMRC tax set in Part 2 of the Finance Act 2021. It charges each finished plastic packaging component made in or imported into the UK, empty or filled, when recycled plastic is less than 30% of its plastic. It is a cliff, not a slope: at 30% the component pays nothing, below it the whole weight pays. A business must register when it has made or imported 10 tonnes of finished components in the last 12 months, or expects to in the next 30 days (HMRC, updated 12 February 2026).

Three changes are dated. On 1 April 2027 the rate rises 3.4% to GBP 236.56, by SPI's calculation from the Budget 2026 rates annex. On the same day pre-consumer scrap stops counting as recycled plastic, and chemically recycled plastic can count only when it is attributed through a certified mass balance scheme (HMRC policy paper, 26 November 2025). And from 1 April 2030 HMRC intends to make certification mandatory for mechanically recycled plastic, for businesses that claim the 30% exemption (HMRC consultation outcome, 28 October 2026). The draft certification regulations for chemical recycling, and how they compare with the EU's bottle rules, are covered in SPI's piece on [mass balance and chemically recycled plastic](https://www.strategicpackaginginsights.com/insights/mass-balance-chemically-recycled-plastic-uk-tax-eu-bottles/); the 2030 decision is in SPI News on [HMRC's certification outcome](https://www.strategicpackaginginsights.com/news/uk-plastic-packaging-tax-recycled-certification-2030/).

HMRC reports GBP 250 million of receipts for 2025 to 2026, down from GBP 261 million, and 5,142 registered businesses at 13 August 2026. Declared tonnage fell from 3,138 thousand to 2,970 thousand tonnes in the same period (HMRC statistics, updated 27 August 2026).

In practice: HMRC's 2025 to 2026 returns.

Of 2,970 thousand tonnes declared, 1,107 thousand were taxable and 1,506 thousand were relieved at 30% recycled content or more. **SPI calculation:**  receipts of GBP 250 million over 1,107 thousand taxable tonnes are about GBP 226 a tonne, between the GBP 223.69 and GBP 228.82 rates that applied in the period, which suggests the declared figures and the rates line up. It is a rough check, because receipts and tonnage are not timed to the same day.

SPI analysis

The 1,506 thousand relieved tonnes are the exposure to watch. Any of that tonnage which relies on pre-consumer scrap falls back below 30% on 1 April 2027 unless post-consumer content replaces it, and from April 2030 the rest needs certified evidence. HMRC has not published how much of the relieved tonnage is pre-consumer, so SPI has not sized that share.

## UK EPR regulations 2026: who reports, who pays and when

Packaging EPR ([PR-GB-002](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-002/)) rests on SI 2024/1332, made on 11 December 2024 and in force across all four nations, with the Environment Agency, Natural Resources Wales, SEPA and DAERA as the appropriate agency in each (regulation 5). Regulation 24 sets two tiers. A small producer has turnover above GBP 1,000,000 and handles more than 25 tonnes of packaging a year; a large producer passes GBP 2,000,000 and 50 tonnes. Both tests must be met.

Packaging reporting runs on fixed dates. Large producers report every six months: 1 January to 30 June 2026 data was due by 1 October 2026, and 1 July to 31 December 2026 data is due by 1 April 2027. Small producers report once, with full-year 2026 data due by 1 April 2027. Large producers register each year and pay their fees by 1 October; small producers register and pay a registration fee by 1 April (GOV.UK reporting deadlines, updated 19 August 2026).

Only large producers that supplied household packaging pay disposal fees ([PR-GB-003](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-003/)). The GOV.UK guidance updated on 28 October 2026 says notices of liability go out at the end of each calendar year and payment is usually in instalments. PackUK's operational plan puts the year 2 calculation in November 2026, with a single notice of liability by the end of that month and no plan for a producer-wide recalculation, on data frozen on 1 September 2026.

The modulation path is set. Red-rated packaging pays 1.2 times amber in 2026 to 2027, 1.6 times in 2027 to 2028 and 2.0 times in 2028 to 2029, and the extra money funds a discount on green, so total fees do not rise (PackUK modulation statement). How a red, amber or green rating changes one bill, and how the green discount is worked out, is the subject of SPI's [UK EPR year 2 RAM ratings piece](https://www.strategicpackaginginsights.com/insights/uk-epr-year-2-ram-ratings-packaging-bill/); this hub does not repeat it.

Two items sit outside the disposal fee. Registration charges paid to the agencies and the cost of meeting recycling obligations with evidence notes are billed apart. And from year 2, single-use PET, aluminium and steel drinks containers of 150 ml to 3 litres leave the EPR household tonnage, because the deposit schemes take them (SPI fee-market notes for the United Kingdom, from PackUK's year 2 document).

In practice: PackUK.

PackUK is the scheme administrator set up under SI 2024/1332. It calculates each liable producer's disposal and administration fee, sends the notice of liability and pays local authorities. Its operational plan forecasts about GBP 1.558 billion of fee recovery for year 2, and it set 1 September 2026 as the last date on which resubmitted 2025 data could change year 2 fees.

Penalties are civil first. A fixed monetary penalty under Schedule 13 is GBP 1,000, and a producer that leaves disposal fees unpaid 50 days after the due date risks a variable penalty of 20% of the unpaid fees or 5% of reported turnover, whichever is higher. Offences under regulation 115, such as trading without registration, can lead to an unlimited fine in England and Wales.

## Deposit return in 2027: one start date, three laws

All four nations start drinks deposits on 1 October 2027, but the texts differ in scope and enforcement (Exhibit 6). Exchange for Change runs the scheme in England, Northern Ireland and Scotland, and its FAQ describes a coordinated approach that includes Wales; SPI has not yet confirmed the Welsh appointment instrument.

A scheme producer is the UK-established manufacturer, brand owner, importer or filler to order. It registers with the operator, labels each item with the scheme logo and return code, and pays the operator an amount equal to the deposit for every item it supplies (SI 2025/67, regulation 22). Exchange for Change says it is exploring a transition period with regulators for non-scheme stock still in the supply chain at launch; SPI has not yet confirmed how drinks filled before 1 October 2027 will be treated. Product lines under 6,250 units in the first 15 months of the scheme, to December 2028, and 5,000 a year after, according to the operator's FAQ, can be registered as low volume lines, outside the deposit and labelling duties.

Producer fees start at zero. Exchange for Change's September 2026 newsletter sets the fee at 0p for the first 15 months, to December 2028, and expects 2.3p per PET container and 0.6p per aluminium or steel container from January 2029 to December 2032, to be reviewed and reconfirmed in May 2027. Phase 1 registration opened on 29 September 2026 and phase 2 opens in January 2027. The first certified return machines and Scotland's 2026 amendments are covered in SPI News on the [UK deposit return scheme for 2027](https://www.strategicpackaginginsights.com/news/uk-deposit-return-scheme-2027-certified-rvms-scotland-amendment/).

In practice: Exchange for Change.

UK Deposit Management Organisation Limited, trading as Exchange for Change, was designated Scotland's scheme administrator from 20 June 2025 by SSI 2025/189 and is the deposit management organisation for England and Northern Ireland. It is a not-for-profit body, and its FAQ says producer fees cover the costs that the scheme's other income does not.

## Single-use plastic bans and the Northern Ireland overlay

The single-use plastic bans touch packaging mainly through food service. England's SI 2023/982 ([PR-GB-006](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-006/)) bans single-use plastic plates, trays and bowls, cutlery, balloon sticks and polystyrene food and drink containers and cups supplied to end users, but exempts plates, trays and bowls that are packaging, such as a pre-filled salad bowl. The fixed penalty is GBP 200. Wales's Act ([PR-GB-007](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-007/)) bans a similar list for supply to consumers, and its bans on polystyrene lids, thin carrier bags and oxo-degradable plastic are written into the Schedule but not yet commenced. Scotland's SSI 2021/410 bans expanded polystyrene cups, food and drink containers and plates and several plastic items from 1 June 2022, with a fine on summary conviction of up to level 5.

Northern Ireland is the exception twice over. It has no single-use plastic item ban yet, and DAERA lists the transposition of Articles 2 to 7 of the Directive as in progress, expected in 2027. But since 12 August 2026 it has applied much of the EU PPWR, so packaging placed on its market must meet EU requirements in force from that date, including rules on substances in packaging. A UK brand shipping one pack to Belfast and Glasgow may need two compliance files.

## Thresholds and penalties for exporters to the UK

The thresholds differ by rule and unit (Exhibit 7). They are in each law's own terms and are not comparable across rules.

For a foreign supplier, the question is not usually whether it is a producer but which UK business is, and what that business will ask for. The SPI piece on [UK groups under EPR and Plastic Packaging Tax](https://www.strategicpackaginginsights.com/insights/uk-groups-epr-plastic-packaging-tax-tesco-reckitt-gsk-haleon-aldi/) shows how large UK retailers and brand owners report these costs.

## A framework: five exporter archetypes

SPI groups businesses that send packaging or packed goods into the UK into five archetypes, by how the goods enter (Exhibit 8). Each column names the business the text points to, before any size test.

**Archetype A, packed goods through an importer.**  This is the most common route, and both money flows land on the UK importer. Under section 44 of the Finance Act 2021 the tax is due on chargeable components imported on a business's behalf, whether the packaging is empty or holds goods, and the importer counts those tonnes toward its own 10 tonne test.

**Archetype B, marketplace sellers.**  Regulation 20 of SI 2024/1332 lets the marketplace operator be the producer for packaging an overseas seller ships to UK buyers. The tax position of small direct parcels is less clear, and SPI has not yet confirmed how HMRC treats them.

**Archetype C, packaging suppliers.**  An overseas converter selling empty trays or film into the UK never pays EPR, but its customer's tax bill depends on the recycled share it can document, because section 49 presumes plastic is not recycled unless shown otherwise.

**Archetype D, drinks brands.**  The overseas brand needs a UK-established producer for each line, with labels changed for 1 October 2027; how stock filled before then is treated is not yet confirmed.

**Archetype E, Northern Ireland.**  Goods placed on the Northern Ireland market meet UK and EU rules at once.

## Scenarios: what one tonne of imported plastic packaging costs

SPI priced one tonne of household plastic packaging imported filled by a UK large producer, in GBP only (Exhibit 9). Each case changes the recyclability rating, the recycled share or the year.

**SPI calculation:**  in the base case the tax is 33.5% of the GBP 683.82 per tonne. Moving from the high case to the low case saves GBP 358.82 a tonne, of which GBP 228.82 comes from reaching 30% recycled plastic and GBP 130.00 from moving from red to green. In 2026 to 2027 the recycled content lever is worth more than the rating; in the stress case the red to green gap alone would be GBP 313.00 if green stayed at GBP 415, which shows why the rating gains weight as the red factor climbs.

The same tonne carries no deposit cost unless it is a drinks container in scope, and then it leaves the EPR tonnage. Exhibit 10 prices that case per container.

SPI analysis

The deposit cash is 13.8 times the expected yearly producer fee on this mix, so for a drinks brand the first finance question is working capital and pricing through the chain, not the fee. The fee mix matters too: a PET bottle is expected to cost almost four times a can.

## Where SPI goes deeper on each UK rule

This page is a map. Each rule in Exhibit 1 has a fuller SPI treatment, and this section says what each one adds so that readers can go straight to the right piece.

**EPR fees and RAM ratings.**  The [UK EPR year 2 RAM ratings piece](https://www.strategicpackaginginsights.com/insights/uk-epr-year-2-ram-ratings-packaging-bill/) works through how PackUK's red, amber and green ratings turn into a bill, how the green discount is funded by the red uplift, and how the gap between a red and a green tonne widens as the red factor climbs from 1.2 to 2.0 by 2028 to 2029. Read it before the year 2 notice of liability arrives at the end of November 2026, because the confirmed fees will be applied to the same ratings.

**How large UK groups carry the cost.**  The [UK groups piece](https://www.strategicpackaginginsights.com/insights/uk-groups-epr-plastic-packaging-tax-tesco-reckitt-gsk-haleon-aldi/) reads what Tesco, Reckitt, GSK, Haleon and ALDI UK report about EPR and Plastic Packaging Tax in their own filings. It is the place to see how retailers and brand owners describe the two charges to investors, and which of them weighs more for each business model.

**Recycled content evidence.**  The [mass balance piece](https://www.strategicpackaginginsights.com/insights/mass-balance-chemically-recycled-plastic-uk-tax-eu-bottles/) compares HMRC's draft chemical recycling certification rules of 6 October 2026 with the EU's method for single-use bottles. It matters to any supplier that plans to claim chemically recycled content toward the 30% line from 1 April 2027.

**News that moves the dates.**  SPI News follows the two fastest-moving files. The piece on [HMRC's certification outcome](https://www.strategicpackaginginsights.com/news/uk-plastic-packaging-tax-recycled-certification-2030/) covers the 28 October 2026 decision to require certified mechanically recycled plastic from April 2030 and the Budget rate of GBP 236.56. The piece on the [UK deposit return scheme for 2027](https://www.strategicpackaginginsights.com/news/uk-deposit-return-scheme-2027-certified-rvms-scotland-amendment/) covers the first certified return machines and Scotland's October 2026 cost addendum.

**Rule pages.**  The [SPI Regulation Tracker for the United Kingdom](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/) holds the rule pages for [PR-GB-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-001/) to [PR-GB-007](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-007/), each with scope tests, obligations by role, enforcement and a dated history. The Welsh deposit regulations, Scotland's single-use plastic ban and the Northern Ireland PPWR overlay are not yet tracker rules, so for now they appear on this page only.

SPI analysis

The UK's rules are stable in design but not in numbers. Between now and April 2027 the EPR fee, the tax rate and the definition of recycled plastic all change, while the deposit scheme's legal texts are already set. A UK packaging budget built in October 2026 should therefore be rebuilt twice: once after the November notice of liability and once before 1 April 2027.

## Industry reaction

> "They also seek to ensure maximum interoperability with schemes being delivered in England, Northern Ireland and Wales."

***Scottish Government** , Environment and Forestry Directorate, [addendum to the final business and regulatory impact assessment](https://www.gov.scot/publications/addendum-final-business-regulatory-impact-assessment-deposit-return-scheme-scotland-regulations-2020-october-2026/pages/2/), 26 October 2026*

The addendum describes Scotland's 2026 amendments, including SEPA cost recovery, the hospitality choice and the end of export shop exemptions.

> "The government has considered the consultation responses and intends to introduce mandatory certification for mechanically recycled plastic packaging from 1 April 2030."
>
>
>
> **HM Revenue and Customs** , tax authority, [consultation outcome on certification for mechanically recycled plastic, section 4](https://www.gov.uk/government/consultations/plastic-packaging-tax-mechanically-recycled-plastic-packaging/outcome/plastic-packaging-tax-potential-certification-for-mechanically-recycled-plastic-packaging), 28 October 2026
>
>
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> "Phase 1 is designed to establish the core business information needed for registration and should be completed as soon as possible."
>
>
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> **Exchange for Change** , deposit management organisation, [registration opens for the Deposit Return Scheme](https://exchangeforchange.co.uk/news/exchange-for-change-opens-registration-for-deposit-return-scheme/), 29 September 2026
>
>
>
> "Small producers do not pay packaging waste disposal fees."

***GOV.UK** , guidance for producers, [waste disposal fees for large producers under EPR for packaging](https://www.gov.uk/guidance/waste-disposal-fees-for-large-producers-under-epr-for-packaging), updated 28 October 2026*

## What leaders should do now

1. **UK finance teams, by 30 November 2026:**  hold a budget line for the year 2 notice of liability, priced at the illustrative rates in Exhibit 5 until PackUK confirms fees, and check the instalment dates on the notice.
2. **Exporters and their UK importers, by 31 December 2026:**  agree in writing which business is the EPR producer, the tax payer and, for drinks, the deposit scheme producer for each line, using the archetypes in Exhibit 8.
3. **Packaging and procurement leads, by 1 April 2027:**  recalculate every plastic component's recycled share without pre-consumer scrap, and price any that fall below 30% at GBP 236.56 a tonne.
4. **Compliance teams, by 1 April 2027:**  file second-half 2026 EPR data for large producers and full-year data for small producers, with RAM ratings for each household item.
5. **Drinks producers, from January 2027:**  complete phase 2 registration with Exchange for Change, change labels for stock filled from 1 October 2027, and decide on glass lines for Wales.
6. **Brands supplying Northern Ireland, now:**  check that packaging placed there meets the PPWR requirements in force since 12 August 2026, as DAERA describes them.
7. **Suppliers of recycled plastic or packaging, before 1 April 2030:**  plan certification for mechanically recycled content claimed toward the 30% line.

## Questions for your board

- Which UK business is the legal producer, importer and scheme producer for each of our product lines?
- What share of our UK plastic tonnage pays the tax today, and how much would fail the 30% line without pre-consumer scrap?
- How much of our UK household packaging is rated red, and what does that line cost at 1.6 times amber in 2027 to 2028?
- What working capital will the 20p deposit tie up from October 2027?
- Do we ship glass drinks containers to Wales, or any packaging to Northern Ireland?
- Who owns the evidence our UK customers will ask for, and is it ready?

## What to watch

- **30 Nov 2026:**  PackUK's planned date for the year 2 notice of liability; the illustrative fees in this piece may change ([PR-GB-003](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-003/)).
- **18 Dec 2026:**  Wales bans plastic wet wipes, with a medical exemption ([PR-GB-007](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-007/)).
- **21 Dec 2026:**  comments close on HMRC's draft chemical recycling certification regulations ([PR-GB-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-001/)).
- **Jan 2027:**  Exchange for Change opens phase 2 registration ([PR-GB-004](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-004/)).
- **1 Apr 2027:**  Plastic Packaging Tax at GBP 236.56 a tonne; pre-consumer scrap stops counting; EPR year 3 starts with red at 1.6; H2 2026 EPR data due ([PR-GB-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-001/), [PR-GB-002](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-002/)).
- **May 2027:**  Exchange for Change reviews the 2029 to 2032 producer fee path.
- **1 Oct 2027:**  drinks deposits start in all four nations ([PR-GB-004](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-004/), [PR-GB-005](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-005/)).

## Methodology

- **Data used:**  SPI Regulation Tracker rules [PR-GB-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-001/) to [PR-GB-007](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-007/) and the SPI United Kingdom jurisdiction and fee-market notes (data as of 14 October 2026), brought up to date against legislation.gov.uk, GOV.UK (HMRC, PackUK, Defra), DAERA, the Scottish Government and Exchange for Change, consulted 14 October to 3 November 2026.
- **Counting rules:**  Exhibit 2 counts instruments in force or with a fixed start date in each nation; it is a reading aid, not a weight of burden. Rows without a PR-GB number are not yet tracker rules.
- **Calculations:**  all in GBP, with no currency conversion. Exhibit 9 uses year 2 illustrative fees and assumes the stress case; Exhibit 10 uses the operator's 20p deposit and expected 2029 fees.
- **Cut-off:**  3 November 2026. Year 2 EPR fees were not confirmed by then.
- **Limitations:**  SPI read SI 2024/1332, SI 2025/67 and SI 2023/982 as made, without later amending instruments. SPI has not yet confirmed Welsh return targets and penalties, the Welsh operator appointment, whether Scotland's 2026 amendments have been made, or HMRC's treatment of direct consumer parcels. This is not legal or tax advice; check with counsel or a tax adviser.

**Related:**  [UK RAM 2027 PFAS limits: red above 1 ppm, 25 ppb for food](https://www.strategicpackaginginsights.com/news/uk-ram-2027-pfas-automatic-red-packaging/)

## Sources

1. legislation.gov.uk: SI 2024/1332 (as made), regulations 5, 18, 20, 24, 60 and 64 and Schedule 13. [https://www.legislation.gov.uk/uksi/2024/1332/contents/made](https://www.legislation.gov.uk/uksi/2024/1332/contents/made) (consulted 3 November 2026)
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