The Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024

• (b) in relation to each compliance scheme, the information referred to in regulation 56(3)(a) reported by the scheme operator under that regulation;

• (c) in relation to each reprocessor with an accreditation under Chapter 3 of Part 6, the information reported under paragraph 26(1) of Schedule 8;

• (d) in relation to each exporter with an accreditation under Chapter 3 of Part 6, the information reported under paragraph 29(1) of Schedule 8.

• (2) Each appropriate agency must, as soon as reasonably practicable after receiving the data referred to in paragraph (1)—

• (a) collate that data and add it to the database; and

• (b) publish a report of the data in aggregated and anonymised form.

• (3) Each appropriate agency must, by 30th April in each year, provide each appropriate authority with an annual report summarising the aggregated data received by the agency in relation to the previous calendar year.

Fit and proper person test

131

• (1) This regulation applies where the appropriate agency is determining whether—

• (a) a scheme operator is a fit and proper person for the purposes of regulation 47(4)(b) or 49(1)(a); or

• (b) a reprocessor or exporter is a fit and proper person for the purposes of regulation 97(2)(c) or 100(1)(c).

• (2) The appropriate agency may not determine that a person is a fit and proper person unless the appropriate agency is satisfied that the person will comply or will secure compliance with the conditions which apply—

• (a) to the approval of a registered compliance scheme, where the person is a scheme operator;

• (b) to any accreditation granted to the person, where the person is a reprocessor or an exporter.

• (3) In determining whether a person is a fit and proper person, the appropriate agency may take into account—

• (a) whether the person, or a relevant associate of the person, is failing, or has in the past failed, to comply with—

• (i) any of the conditions described in paragraph (2), whether imposed under these Regulations, the 2007 Regulations or the 2007 (NI) Regulations; or

• (ii) any regulatory requirements applying to that person or that person’s activities;

• (b) whether the person, or a relevant associate of the person, has been convicted of a relevant offence;

• (c) the nature and seriousness of any failure to comply referred to in sub-paragraph (a), or of any relevant offence referred to in sub-paragraph (b); and

• (d) any other factor which the appropriate agency considers relevant to its determination.

• (4) For the purposes of sub-paragraph (3)—

• “regulatory requirements” means requirements imposed in or under primary or secondary legislation or assimilated EU law, including but not limited to requirements relating to the protection of the environment;

• “relevant associate” means— where the person whose status as a fit and proper person is being considered (“A”) is an individual— any company of which A is or has been a director, manager, secretary or other similar officer, or over which A has, or has had, significant control; any partnership of which A is, or has been, a partner; any LLP of which A is, or has been, a member; any individual who is an officer of a company referred to in paragraph (i), a partner of a partnership referred to in paragraph (ii), or a member of an LLP referred to in paragraph (iii); where A is a partnership, a partner or former partner; where A is an LLP, a member or former member; where A is a body corporate— a current or former director, manager, secretary or other similar officer; any other body corporate of which a director, manager, secretary or other similar officer of A is or has been a director, manager, secretary or other similar officer; any body corporate within the same group as A, or over which a person who has significant control over A also has significant control; and any person who is a member of that body corporate; where A is an unincorporated association, any officer of the association, or member of its governing body; an employee of— A; a partnership of which A is or has been a partner; an LLP of which A is or has been a member; a body corporate of which A is or was a director, manager, secretary or other officer; any other person who plays a significant role in— the making of decisions about how the whole or a substantial part of A’s activities are to be managed, controlled or operated; or the actual management, control or operation of the whole or a substantial part of those activities; a person who is an approved person in relation to A;

• “relevant offence” means an offence which the appropriate agency considers to be relevant to the determination referred to in paragraph (1).

• (5) For the purposes of the definition of “relevant associate” in paragraph (4)—

• “group” means a parent undertaking and its subsidiary undertakings, and for this purpose “parent undertaking” and “subsidiary undertakings” have the meanings given in section 1162 of the Companies Act 2006, read with Schedule 7 to that Act⁷⁰;

• “significant control” has the meaning given in section 790C of, and Part 1 of Schedule 1A to, the Companies Act 2006⁷¹.

Approved persons

132

• (1) This regulation applies to any person (a “relevant person”) who is—

• (a) a producer that is registered or applying for registration, or a holding company that has registered or is applying for registration of a corporate group;

• (b) the scheme operator of a compliance scheme that is approved or in respect of which an application for approval has been made;

• (c) a reprocessor or exporter that is registered or applying for registration.

• (2) A relevant person must—

• (a) subject to paragraph 8 of Schedule 15, inform the appropriate agency by notice in writing of the names of one or more individuals meeting the criteria in paragraph (4), who are to be their approved person or persons; and

• (b) inform the appropriate agency by notice in writing of any changes to their approved person or persons.

• (3) A notice under paragraph (2) must be given in such form and manner, and include such information, as the appropriate agency specifies.

• (4) The persons who may be an approved person are—

• (a) where the relevant person is an individual, that individual;

• (b) where the relevant person is a partnership, a partner in that partnership;

• (c) where the relevant person is an LLP, a member of that LLP;

• (d) where the relevant person is a company registered in the United Kingdom, a director or company secretary of that company;

• (e) where the relevant person is an unincorporated association, an individual who has control or management of that association; or

• (f) where the relevant person is a company which does not have a registered office in the United Kingdom, an individual who has control or management of the relevant person.

Delegation of approved persons’ functions

133

• (1) An approved person may delegate their functions to any other person (a “delegate”), subject to the delegation being approved by the appropriate agency under this regulation.

• (2) An application to delegate an approved person’s functions must be made in accordance with regulation 134.

• (3) The appropriate agency must grant the application if it is satisfied, taking into account the factors specified in paragraph (4), that the proposed delegate is capable of carrying out the functions on behalf of the approved person, and must otherwise refuse the application.

• (4) The factors mentioned in paragraph (3) are—

• (a) if the proposed delegate is an employee of the relevant person, the proposed delegate’s level of seniority;

• (b) if the proposed delegate is not an employee of the relevant person, the nature of the proposed delegate’s relationship with the approved person;

• (c) the degree of the proposed delegate’s knowledge of, or access to, information necessary for the purposes of carrying out the functions on behalf of the approved person; and

• (d) any other factor which the appropriate agency reasonably thinks is relevant.

• (5) Where a delegation of an approved person’s functions has been approved under this regulation—

• (a) either the approved person or the delegate may perform those functions;

• (b) the performance of a function by the delegate is to be treated as an act of the approved person;

• (c) the approved person is responsible for ensuring that any functions performed by the delegate are performed in accordance with these Regulations.

• (6) In this regulation—

• “function” means anything which a provision of these Regulations requires to be done by an approved person;

• “the relevant person” has the same meaning as in regulation 132.

Delegation of approved persons’ functions: supplementary

134

• (1) An application to delegate an approved person’s functions must be—

• (a) made in such form and manner as the appropriate agency specifies; and

• (b) signed by the approved person and the proposed delegate.

• (2) The appropriate agency must, within 28 days of the day on which it receives an application under regulation 133—

• (a) determine the application; and

• (b) serve written notice of its decision on the applicant and the proposed delegate.

• (3) An approval granted under regulation 133 may be for such period, or subject to such conditions, as the appropriate agency may specify.

• (4) A notice under paragraph (2)(b) must set out—

• (a) where the application is granted, any conditions to which the approval is subject;

• (b) where the application is refused—

• (i) the reasons for that refusal; and

• (ii) the right of appeal under regulation 104(5).

• (5) The appropriate agency may decide to withdraw an approval granted under regulation 133 if it is no longer satisfied of the matter referred to in regulation 133(3).

• (6) Where an approval is withdrawn under paragraph (5), the appropriate agency must serve on the approved person and the delegate written notice of—

• (a) the decision to withdraw approval;

• (b) the reasons for the decision;

• (c) the date on which the withdrawal takes effect; and

• (d) the right of appeal under regulation 104(5).

• (7) An approved person may revoke a delegation which has been approved under regulation 133.

• (8) Where an approved person proposes to revoke a delegation under paragraph (7), the approved person must give notice in writing of the revocation to the appropriate agency and the delegate, stating the date on which the revocation takes effect.

Information sharing

135

• (1) Any information provided under these Regulations to—

• (a) an appropriate agency;

• (b) the scheme administrator; or

• (c) a Producer Responsibility Organisation appointed under paragraph 1(2B) of Schedule 7, or a body with which the scheme administrator enters into an agreement under paragraph 1(1) of Schedule 7,

may be shared with any other of those bodies.

• (2) Each appropriate agency and the scheme administrator must enter into appropriate arrangements with each other to ensure that they each have access to the information they require in order to exercise their functions under these Regulations.

Implementation of relevant deposit schemes

136

• (1) Paragraph (2) applies if, on 1st January 2028, no relevant deposit scheme has come into operation in any part of the United Kingdom.

• (2) If this paragraph applies—

• (a) in relation to the period beginning on 1st January 2028 and ending at the end of the calendar year in which a relevant deposit scheme comes into operation in any part of the United Kingdom—

• (i) regulation 7 (packaging and packaging categories) applies as if paragraph (8) were omitted;

• (ii) regulation 25 (producer responsibility obligations) applies as if paragraph (5)(b) were omitted;

• (iii) regulation 34 (record keeping obligations) applies as if, in paragraph (4), the words from “but” to the end were omitted;

• (b) regulation 57 (interpretation of Part 5: disposal costs) applies as if, in paragraph (3), sub-paragraphs (a)(ii) and (b) were omitted, in relation to the assessment year beginning on 1st April 2028 and each subsequent assessment year, unless a relevant deposit scheme has come into operation in any part of the United Kingdom before the start of that assessment year.

Transitional, transitory and saving provisions

137

Schedule 15 (transitional, transitory and saving provisions) has effect.

Consequential amendments

138

Schedule 16 (consequential amendments) has effect.

Revocations

139

• (1) The instruments listed in paragraph 1 of Schedule 17 are revoked.

• (2) The instruments listed in paragraph 2 of Schedule 17 are revoked on 1st January 2026.

Review

140

• (1) The appropriate authorities must from time to time—

• (a) carry out a joint review of the regulatory provision contained in these Regulations; and

• (b) publish a report setting out the conclusions of the joint review.

• (2) The first report must be published before 31st December 2028.

• (3) Subsequent reports must be published at intervals not exceeding 5 years.

• (4) Section 30(4) of the Small Business, Enterprise and Employment Act 2015⁷² requires that a report published under this regulation must, in particular—

• (a) set out the objectives intended to be achieved by the regulatory provision referred to in paragraph (1)(a);

• (b) assess the extent to which those objectives are achieved;

• (c) assess whether those objectives remain appropriate; and

• (d) if those objectives remain appropriate, assess the extent to which they could be achieved in another way which involves less onerous regulatory provision.

• (5) In this regulation, “regulatory provision” has the same meaning as in sections 28 to 32 of the Small Business, Enterprise and Employment Act 2015 (see section 32 of that Act).

SCHEDULE 1 — Charges

Payment of charges

1

• (1) The charges set out in paragraphs 2 to 6 of this Schedule are payable for the matters set out in those paragraphs, subject to paragraphs 7 to 9.

• (2) The charges payable under this Schedule for an application, submission or notification are payable to the appropriate agency by the person making the relevant application, submission or notification, and are due and payable in full on the making of the relevant application, submission or notification.

• (3) Where for any reason an application is refused or withdrawn, the appropriate agency is not under any obligation to refund the whole or any part of a charge that has been paid for the application, unless the application is withdrawn before the appropriate agency has begun to consider it.

Producers

2

• (1) The charge for an application for registration of a producer under regulation 29 is the total of—

• (a) £2,842 for a large producer other than a producer referred to in paragraph (d);

• (b) £1,303 for a small producer other than a producer referred to in paragraph (d);

• (c) £2,885 in addition to the charge in paragraph (a), (b) or (d), as appropriate, where the producer is an online marketplace operator;

• (d) for producers which are subsidiaries to be registered as part of a group registration—

• (i) £690 for each producer for the first 20 subsidiaries which are to be so registered;

• (ii) £172 for each producer from the 21st subsidiary to the 100th subsidiary which are to be so registered.

• (2) The additional charge referred to in regulation 29(3)(b) for a late application for registration of a producer is £386.

• (2A) The additional charge referred to in regulation 29(3)(c) for a large producer who wishes to report an amount of closed loop packaging waste under paragraph 12(2) of Schedule 4 in a report to the appropriate agency for one or both reporting periods in the relevant year is £2,548.

• (3) The charge referred to in regulation 39(3)(b) and paragraph 3(2)(b) of Schedule 15 for resubmitting a report is £807 for each producer in relation to which amended information is submitted.

Compliance schemes

3

• (1) The charge for an application for approval of a compliance scheme under regulation 47 is £8,691.

• (2) The charge for an application for registration of a compliance scheme under regulation 51 is £14,702.

• (3) The charge referred to in regulation 44(2)(b) and paragraph 3(7)(a) of Schedule 15 for resubmitting a report is £512 for each producer in relation to which amended information is submitted.

Registration of producers which are compliance scheme members

4

• (1) The charge for an application by a scheme operator for producer registration for members of a compliance scheme is the total of—

• (a) £1,803 for each large producer other than a producer referred to in paragraph (d) for which the application is made;

• (b) £696 for each small producer other than a producer referred to in paragraph (d) for which the application is made;

• (c) £2,885 in addition to the charge in paragraph (a), (b) or (d), as appropriate, for each producer which is an online marketplace operator;

• (d) for producers which are subsidiaries and are to be registered as part of a group registration—

• (i) £690 for each producer for the first 20 subsidiaries which are members of the scheme;

• (ii) £172 for each producer from the 21st subsidiary to the 100th subsidiary which is a member of the scheme;

• (2) The charge for late submission of an application for producer registration made by a scheme operator is £386 for each member of the compliance scheme for whom the scheme operator applies for registration late where none of the events described in regulation 28(3) has occurred.

• (2A) The additional charge for a large producer who wishes to report an amount of closed loop packaging waste under paragraph 12(2) of Schedule 4 in a report to the appropriate agency for a reporting period in the relevant year is £2,548 for each such producer for whom the scheme operator applies for registration.

• (3) Where—

• (a) a producer is a member of a compliance scheme;

• (b) the producer’s registered office or, if it does not have a registered office in the United Kingdom, its head office or principal place of business in the United Kingdom, is in a different nation of the United Kingdom to that of the scheme operator; and

• (c) the appropriate agency for that producer has made a charging scheme which makes different provision for the charges listed in sub-paragraphs (1), (2) and (2A),

the scheme operator must pay the charges set by the appropriate agency, instead of those specified in sub-paragraphs (1), (2) and (2A), in relation to that producer.

Reprocessors and exporters: registration

5

• (1) The charge for an application by a reprocessor for a registration under regulation 85, or by an exporter for a registration under regulation 86, is £3,228.

• (2) The charge for amendment of a reprocessor or exporter’s sampling and inspection plan under regulation 87(6) or 89 is £574.

• (3) The annual charge referred to in regulation 88(2) is £1,571.

Reprocessors and exporters: accreditation

6

• (1) The charge for an application by a reprocessor for an accreditation under regulation 94 is the amount specified in sub-paragraph (3) for the tonnage band stated in the application (the “stated tonnage band”).

• (2) The charge for an application by an exporter for an accreditation under regulation 95 is the sum of—

• (a) the amount specified in sub-paragraph (3) for the stated tonnage band; and

• (b) £328 for each overseas reprocessing site specified in the application.

• (3) The amounts referred to in sub-paragraphs (1) and (2)(a) are—

• (a) £546 where the stated tonnage band is up to 500 tonnes;

• (b) £2,184 where the stated tonnage band is up to 5,000 tonnes;

• (c) £3,276 where the stated tonnage band is up to 10,000 tonnes;

• (d) £3,965 where the stated tonnage band is over 10,000 tonnes.

• (4) The charge for amendments to the sampling and inspection plan or the business plan referred to in regulation 96(6) is £574.

• (5) The charge for an application by a reprocessor or exporter under regulation 99(1) to vary an accreditation by increasing the tonnage band is to be determined in accordance with the following formula—

$$B-C±D$where—“B” is the charge specified in paragraph (3) for the new stated tonnage band;“C” is the amount previously paid by the applicant under paragraph (1) or (2)(a) when the application for the accreditation was submitted;“D” is an additional processing charge of £100.$

• (6) The charge for an application by an exporter under regulation 99(3) to vary an accreditation by adding one or more overseas reprocessing sites to it is £328 for each overseas reprocessing site specified in the application.

Abatement

7

The appropriate agency may, by notice to the person liable for any charge specified in this Schedule, waive or reduce the charge if it considers it to be significantly disproportionate in a particular case, having regard to the actual costs and expenses incurred or to be incurred by the appropriate agency in relation to the activity for which the charge is imposed.

Annual increases for inflation

8

• (1) The charges specified in this Schedule are to increase annually on 1st September in each year starting on 1st September 2027, in line with any increase in the Consumer Prices Index published by the Office for National Statistics as at 31st March of the same year.

• (2) Each appropriate agency must publish details of charges which have increased in accordance with sub-paragraph (1).

Charging schemes

9

A charge specified in this Schedule ceases to apply if it is superseded by a charge provided for in a charging scheme made under—

• (a) section 41(1)(n) of the Environment Act 1995⁷³, by the Environment Agency, NRW or SEPA; or

• (b) article 76A of the Waste and Contaminated Land (Northern Ireland) Order 1997⁷⁴, or regulation 20B of the Waste Management Licensing Regulations (Northern Ireland) 2003⁷⁵, by DAERA.

SCHEDULE 2 — Insolvency events

1

In this Schedule—

• “the 1986 Act” means the Insolvency Act 1986⁷⁶;

• “the 2016 Act” means the Bankruptcy (Scotland) Act 2016⁷⁷;

• “the 1989 Order” means the Insolvency (Northern Ireland) Order 1989⁷⁸.

2

For the purposes of these Regulations, an insolvency event takes place in relation to a body corporate where—

• (a) an order for its winding up is made by the court under Part 4 or 5 of the 1986 Act or Part 5 or 6 of the 1989 Order;

• (b) a resolution for its voluntary winding up is passed under section 84 of the 1986 Act or article 70 of the 1989 Order⁷⁹;

• (c) an administrative receiver, within the meaning of section 251 of the 1986 Act or article 5(1) of the 1989 Order, is appointed;

• (d) it enters administration within the meaning of paragraph 1(2)(b) of Schedule B1 to the 1986 Act⁸⁰ or paragraph 2(2)(b) of Schedule B1 to the 1989 Order⁸¹;

• (e) a voluntary arrangement takes effect under Part 1 of the 1986 Act or Part 2 of the 1989 Order.

3

For the purposes of these Regulations, an insolvency event takes places in relation to a partnership where—

• (a) an order for its winding up is made by the court under Part 5 of the 1986 Act or Part 6 of the 1989 Order;

• (b) a resolution for voluntary winding up is passed under section 84 of the 1986 Act or article 70 of the 1989 Order;

• (c) an administrative receiver, within the meaning of section 251 of the 1986 Act or article 5(1) of the 1989 Order, is appointed;

• (d) it enters administration within the meaning of paragraph 1(2)(b) of Schedule B1 to the 1986 Act or paragraph 2(2)(b) of Schedule B1 to the 1989 Order;

• (e) a voluntary arrangement takes effect under Part 1 of the 1986 Act or Part 2 of the 1989 Order;

• (f) in Scotland, sequestration is awarded;

• (g) an interim trustee is appointed under section 54 of the 2016 Act on an application or petition for sequestration.

4

For the purposes of these Regulations, an insolvency event takes place in relation to an individual where—

• (a) a bankruptcy order is made;

• (b) in Scotland, sequestration is awarded;

• (c) an interim receiver is appointed under section 286 of the 1986 Act or article 259 of the 1989 Order on a bankruptcy petition;

• (d) an interim trustee is appointed under section 54 of the 2016 Act on a petition for sequestration;

• (e) a debt relief order is made under Part 7A of the 1986 Act⁸² or Part 7A of the 1989 Order⁸³;

• (f) a voluntary arrangement takes effect under section 260 of the 1986 Act or article 234 of the 1989 Order.

SCHEDULE 3 — Information required for producer registration

1

The name, address and telephone number of—

• (a) the place where the producer is habitually resident, or

• (b) the registered office of the producer or, if the producer does not have a registered office, the head office or principal place of business of the producer.

2

If the producer is not habitually resident in the United Kingdom, or if the registered office, head office or principal place of business of the producer is not in the United Kingdom, the address of the branch or postal address of the producer in the United Kingdom.

3

The business name of the producer if different from that referred to in paragraph 1 above.

4

The name and contact details, including an email address, of an individual at the producer who is responsible for dealing with enquiries from the appropriate agency.

5

The address for service of notices on the producer if different from that referred to in paragraph 1 above.

6

Where the producer is a partnership, the names of all the partners.

7

Which of the functions described in regulations 16 to 22 the producer performs in relation to packaging.

8

If the producer performs more than one such function, which function constitutes the producer’s main activity as a producer.

9

The relevant SIC code for the function the producer performs in relation to packaging or, where the producer performs more than one such function, for the function which constitutes the producer’s main activity as a producer.

10

The producer’s turnover in the financial year referred to in paragraphs (1)(a) and (2)(a) of regulation 24, calculated in accordance with that regulation.

11

Except where the application is made under regulation 28(2), the amount in tonnes of packaging which the producer has supplied, in the calendar year referred to in paragraphs (1)(b) and (2)(b) of regulation 24, calculated in accordance with that regulation.

12

Whether or not the producer is liable to pay disposal fees under regulation 60 for the assessment year starting on 1st April in the calendar year for which the producer is applying for registration.

13

Where the producer is a brand owner—

• (a) details of all names, trade marks and other distinctive marks which appear on packaging for which the brand owner is responsible, and

• (b) whether the brand owner also produces packaging on which no name, trade mark or other distinctive mark appears.

SCHEDULE 4 — Producer reporting information

PART 1 — Interpretation

1

• (1) In this Schedule, all references to the weight of packaging or packaging waste are to that weight in kilograms, and any requirement to report a weight of packaging or packaging waste is to be interpreted as a requirement to report the actual, measured weight of that packaging in kilograms to the nearest kilogram.

• (2) Where packaging sub-categories have been specified under regulation 7(11) for a packaging category (“the sub-divided packaging category”) for the purposes of a paragraph of this Schedule, any reference in that paragraph to a packaging category is to be read, in relation to the sub-divided packaging category, as a reference to those packaging sub-categories.

• (3) Where this Schedule refers to the weight of household packaging, or a description of household packaging, which a producer supplied, packaging must not be excluded from that weight under regulation 8(1)(a) on the grounds that the conditions in regulation 8(2) or the conditions in regulation 8(3) are met unless the producer can provide evidence that those conditions are met.

• (4) In this Schedule, references to packaging, or to any description of packaging, do not include packaging which at the time of its supply was exempt packaging.

PART 2 — Descriptions of information

2

The weight of packaging in each packaging category which the producer supplied during the reporting period.

3

The weight of household packaging in each packaging category which the producer supplied during the reporting period.

4

A description of the methodology used by the producer to collate the information required under paragraphs 2 and 3.

5

A breakdown of the packaging in each packaging category which the producer supplied during the reporting period, specifying—

• (a) whether the packaging is—

• (i) primary packaging;

• (ii) secondary packaging;

• (iii) tertiary packaging other than shipment packaging; or

• (iv) shipment packaging,

(its “packaging type”); and

• (b) the weight in kilograms of packaging supplied in each packaging type.

6

The weight of household packaging in each packaging category which the producer supplied during the reporting period which is—

• (a) primary packaging;

• (b) shipment packaging.

7

The weight of packaging, and the number of units of packaging, in each packaging category which the producer supplied during the reporting period which consists of drink containers.

8

• (1) In relation to each relevant producer to whom the producer (“D”) supplied unfilled household packaging or other unfilled packaging during the reporting period—

• (a) the identity of the relevant producer;

• (b) subject to sub-paragraph (3), the producer registration number assigned to that relevant producer under regulation 30(2)(a);

• (c) the number of units of such packaging which D supplied to that relevant producer during the reporting period; and

• (d) the weights of—

• (i) unfilled packaging; and

• (ii) unfilled household packaging,

which D supplied to that relevant producer during the reporting period.

• (2) In this paragraph, a “relevant producer” means a large producer, other than a large producer who is a seller (and no other class of producer).

• (3) In relation to a supply which takes place before 1st October 2025 a producer registration number need not be recorded.

9

Where the producer has instituted a system of reusing reusable packaging—

• (a) a description of that system; and

• (b) the weight in each packaging category of—

• (i) all packaging which the producer supplied during the reporting period that is reusable or refillable; and

• (ii) packaging referred to in paragraph (i) which is primary packaging.

10

The weight in kilograms of household packaging in each packaging category supplied by the producer during the reporting period which consists of commonly binned or littered items.

11

• (1) The weight in kilograms of—

• (a) all packaging supplied by the producer, where the producer is a seller, online marketplace operator, distributor or service provider; or

• (b) all packaging discarded by the producer in the United Kingdom which the producer is treated under regulation 10(6) as having supplied, where the producer is a brand owner, importer or first UK owner,

during the reporting period in each nation of the United Kingdom, in each packaging category.

• (2) For the purposes of reports submitted in relation to 2025, 2026 and 2027—

• (a) producers who are sellers who supply secondary packaging, or tertiary packaging other than shipment packaging, may estimate the amount of that packaging which has been supplied to a nation of the United Kingdom in order to calculate the weight of packaging supplied to that nation;

• (b) producers who are importers who import secondary packaging, or tertiary packaging other than shipment packaging, may estimate the amount of that packaging discarded in a nation of the United Kingdom in order to calculate the weight of packaging discarded in that nation.

12

• (1) The weight in kilograms, in each packaging category, of relevant packaging waste which the producer has collected from consumers and sent for recycling and in respect of which the producer has evidence that it has been recycled in the reporting period.

• (2) Subject to sub-paragraphs (3) to (5), the weight in kilograms of closed loop packaging waste which the producer has collected from consumers and sent for recycling and in respect of which the producer has evidence that it has been recycled into food grade plastic materials or articles in the reporting period.

• (3) If, during a reporting period, a producer changes the reprocessor to which it sends closed loop packaging waste for recycling, and does not thereafter send any further closed loop packaging waste to the previous reprocessor, the producer may report the aggregate weight of closed loop packaging waste sent to both reprocessors which satisfies the conditions in sub-paragraph (2).

• (4) But a producer must not otherwise, for the purposes of sub-paragraph (2), aggregate weights of closed loop packaging waste sent to more than one reprocessor.

• (5) A producer must not report any closed loop packaging waste under sub-paragraph (2) for a reporting period unless the producer has paid the additional registration charge payable under regulation 29(3)(c) for the relevant year in which that reporting period falls.

• (6) For the purposes of sub-paragraphs (1) and (2), the evidence referred to in those paragraphs must be obtained by the producer from an accredited reprocessor or exporter.

13

• (1) The weight in kilograms , in each packaging category, of—

• (a) packaging waste which the producer has collected during the reporting period—

• (i) consisting of the producer’s own packaging waste; and

• (ii) consisting of packaging waste from other persons;

• (b) packaging waste referred to in paragraph (a) which was collected from each nation of the United Kingdom; and

• (c) packaging waste referred to in paragraph (a) which was collected from one nation of the United Kingdom and sent for recycling to another nation of the United Kingdom, identifying the nation from which it was collected and the nation to which it was sent.

• (2) In sub-paragraph (1), references to “packaging waste” do not include packaging waste which is, or was before it became waste, a deposit item for the purposes of a relevant deposit scheme.

14

The number of plastic or paper bags supplied in England in the following categories—

• (a) single use carrier bags, within the meaning of the Single Use Carrier Bags Charges (England) Order 2015⁸⁴;

• (b) bags made wholly or partly of plastic which—

• (i) are supplied for use as packaging for food items including bread, fruit or vegetables; and

• (ii) are not carrier bags within sub-paragraph (a);

• (c) paper bags, of any thickness, which have handles, and which are not sealed.

SCHEDULE 5 — Recycling obligations

1

• (1) A producer’s obligations to recycle packaging waste in a relevant year are—

• (a) for each packaging category the producer supplies, to recycle an amount of packaging waste in the corresponding packaging waste category (“the required amount”), as provided in paragraph 2(1); and

• (b) in relation to glass, to satisfy part of the required amount by recycling an amount of glass packaging waste by re-melt, as provided in paragraph 2(2),

and are calculated by aggregating the producer’s obligations in relation to each specified packaging category supplied by the producer in that year.

• (2) For the purposes of this Schedule—

• (a) “packaging waste category” means a category of packaging waste specified in the first column of Table 1 in paragraph 3; and

• (b) “specified packaging category” means a packaging category or group of packaging categories corresponding to a packaging waste category.

2

• (1) The amount of packaging waste to be recycled by a producer (“PR”) in a packaging waste category corresponding to a packaging category which PR supplies is calculated as follows—

$$X×Y=Z$ where— “X” is the amount in tonnes of packaging in that packaging category supplied by PR in the preceding year; “Y” is the percentage prescribed in paragraph 3 as the recycling target for that packaging waste category for the relevant year; and “Z” is the amount in tonnes of packaging waste in that packaging waste category which is to be recycled in the relevant year.$

• (2) Where in the preceding year PR has supplied any glass packaging, PR must recycle by re-melt an amount of glass packaging waste calculated as follows—

$$TL×Y=G$ where— “T” is the percentage target prescribed in paragraph 4 for the relevant year; “L” is the amount in tonnes of glass packaging supplied by PR in the preceding year; “Y” is the percentage prescribed in paragraph 3 as the recycling target for glass for the relevant year; and “G” is the amount in tonnes of glass packaging waste which is to be recycled by re-melt in the relevant year.$

• (3) For the purposes of calculating X in sub-paragraph (1) and L in sub-paragraph (2), the amount of packaging in a packaging category, or glass packaging, supplied by PR is the amount supplied by PR in the United Kingdom in respect of which PR is a producer under any of regulations 16 to 21, calculated to the nearest tonne, excluding packaging which is exempt packaging either at the time of its supply or in the relevant year.

3

The following percentages are prescribed as the recycling target “Y” in respect of the category of packaging waste specified in the first column in relation to the years 2025 to 2030 as indicated—

Category of packaging waste	2025	2026	2027	2028	2029	2030
Plastic	55%	57%	59%	61%	63%	65%
Wood	45%	46%	47%	48%	49%	50%
Aluminium	61%	62%	63%	64%	65%	67%
Steel	80%	81%	82%	83%	84%	85%
Paper, board or fibre-based composite material	75%	77%	79%	81%	83%	85%
Glass	74%	76%	78%	80%	82%	85%

4

The following percentage targets are prescribed as the recycling targets “T” for glass packaging waste to be achieved by re-melt for the years 2025 to 2030 as indicated.

2025	2026	2027	2028	2029	2030
75%	76%	77%	78%	79%	80%

5

Where the appropriate agency is satisfied that a producer has instituted a system of using reusable packaging which has a life of at least four years, the producer’s obligations under this Schedule in relation to that packaging may be discharged by equal instalments over four years commencing with the year in which that packaging is first used.

6

For the purposes of this Schedule, recycling “by re-melt” means the recycling of waste glass packaging using a method that melts the glass before it is re-formed into a product.

SCHEDULE 6 — Compliance schemes

PART 1 — Contents of operational plan

1

The information to be contained in the operational plan referred to inregulation 47(1)(b)(iv) for a compliance scheme is information demonstrating each of the matters in paragraphs 2 to 8.

2

That sufficient financial resources and technical expertise will be available to enable the scheme operator to perform its recycling obligations under regulation 43(3)(c).

3

How the recycling obligations of the scheme operator underregulation 43(3)(c) will be performed as regards each category of packaging waste relevant to those obligations including—

• (a) the names and addresses of the reprocessors or exporters, or both, which the scheme operator intends to use; and

• (b) the amounts to the nearest tonne of packaging waste in each category which the scheme operator proposes to recycle in the three years immediately following that year’s registration.

4

The steps the scheme operator proposes to take to recycle packaging waste in any of the categories relevant to the recycling obligations of the scheme operator under regulation 43(3)(c) in order not to affect adversely the interests of any producer who is a member of the compliance scheme, and whose recycling obligations are predominantly in relation to another category of packaging waste.

5

In relation to PERNs and PRNs which the scheme operator expects to acquire in each quarter of the three years immediately following that year’s registration, the tonnage of packaging waste in each category to which they are expected to relate.

6

The contracts the scheme operator anticipates will be made with reprocessors or exporters or both and packaging waste suppliers in the three years immediately following that year’s registration.

7

How the scheme operator is assisting reprocessors to direct resources at—

• (a) increasing the capacity for the collection and recycling of packaging waste; and

• (b) encouraging the development of markets for materials or goods made from packaging waste that has been recycled.

8

How information referred to in regulation 45(1) is to be monitored under a monitoring plan so that the scheme operator can meet its obligations under regulation 43.

PART 2 — Information required for compliance scheme registration

9

The name of the compliance scheme.

10

The name of the scheme operator, and where the scheme operator is a partnership, the names of all the partners.

11

The address and telephone number of—

• (a) the registered office of the scheme operator; or

• (b) if not a company, the head office or principal place of business of the scheme operator.

12

The name and contact details, including an email address, of an individual at the scheme operator who is responsible for dealing with enquiries from the appropriate agency.

13

The business name of the scheme operator, if different from the name referred to in paragraph 10.

14

The address for service of notices on the scheme operator if different from that referred to in paragraph 11.

15

Full particulars of the agreement for the constitution of the scheme, including—

• (a) the point at which a producer is considered to be a member of the compliance scheme;

• (b) a sample of the contract between the scheme operator and members of the compliance scheme;

• (c) any rules or regulations to be observed by members of the compliance scheme.

16

In relation to each producer who is a member of the compliance scheme—

• (a) the information listed in Schedule 3;

• (b) the producer’s turnover in the financial year referred to in paragraphs (1)(a) and (2)(a) of regulation 24, calculated in accordance with that regulation; and

• (c) the amount, in tonnes, of packaging the producer supplied in the calendar year referred to in paragraphs (1)(b) and (2)(b) of regulation 24, calculated in accordance with that regulation;

• (d) the name and contact details, including an email address, of an individual at the producer who is responsible for dealing with enquiries from the appropriate agency.

17

Which of the functions described in regulations 16 to 22 each member of the compliance scheme performs in relation to packaging.

18

If a member performs more than one such function, which function constitutes that member’s main activity as a producer.

19

The relevant SIC code for the function each member of the compliance scheme performs in relation to packaging or, where the member performs more than one such function, for the function which constitutes that member’s main activity as a producer.

20

Confirmation that the scheme operator has, where applicable, satisfied the requirements in regulations 55 and 56.

SCHEDULE 7 — The scheme administrator

Power to delegate functions

1

• (1) The scheme administrator may enter into an agreement with a public body or with a private sector body for that body to perform any of the functions of the scheme administrator on behalf of the scheme administrator.

• (2) The scheme administrator must obtain the consent of each of the appropriate authorities before entering into an agreement under sub-paragraph (1).

• (2A) Sub-paragraphs (2B) and (2C) apply where the person appointed as the scheme administrator is the Secretary of State or a statutory body.

• (2B) The scheme administrator may appoint a body (a “Producer Responsibility Organisation” or “PRO”) to—

• (a) perform on behalf of the scheme administrator, or

• (b) provide advice, recommendations or support to the scheme administrator in relation to the performance by the scheme administrator of,

such of the scheme administrator’s functions as are specified in the appointment.

• (2C) The scheme administrator must, before appointing a body as a Producer Responsibility Organisation, obtain the consent of each of the appropriate authorities to—

• (a) the appointment of that body;

• (b) the proposed duration of the appointment; and

• (c) the functions which it proposes to appoint that body to perform.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Principles

2

In exercising its functions, the scheme administrator is to act in accordance with the following principles—

• (a) that it must act fairly in—

• (i) the treatment of relevant authorities and producers across the United Kingdom;

• (ii) the exercise of any discretions conferred on it by these Regulations; and

• (iii) the recovery of disposal fees and administration fees owed by producers and holding companies, and the distribution under these Regulations of the amounts received by it in respect of disposal fees;

• (b) that it must take into account differences in circumstances and, where it considers it appropriate, adjust the way in which it exercises its functions to reflect those different circumstances, in different parts of the United Kingdom;

• (c) the need to incentivise—

• (i) the use of environmentally sustainable packaging;

• (ii) the prevention of packaging becoming waste;

• (iii) an increase in the reuse of packaging, and in the quantity and quality of packaging materials recycled; and

• (iv) a reduction in the disposal of packaging waste;

• (d) the need to support the provision of efficient and effective waste management services by relevant authorities;

• (e) the need to use its resources in the most efficient and effective way;

• (f) the need to facilitate achievement of the environmental effects set out in the policy statement published under regulation 127;

• (g) that it must exercise its functions transparently, accounting fully for all monies received by it, and disbursed by it in the exercise of its functions;

• (h) that it is not to earn a profit from carrying out its functions under these Regulations.

Communications

3

• (1) The scheme administrator must make and maintain effective arrangements for—

• (a) communicating with; and

• (b) where required by these Regulations, or the scheme administrator otherwise considers it appropriate to do so, consulting,

the persons referred to in sub-paragraph (2).

• (2) Those persons are—

• (a) producers, packaging manufacturers, scheme operators, relevant authorities and waste management companies, or, where appropriate, persons appearing to the scheme administrator to represent the interests of any of those classes of persons; and

• (b) any other persons appearing to the scheme administrator to have a legitimate interest in—

• (i) the way in which it exercises its functions; or

• (ii) the development of—

• (aa) its proposals to exercise its functions; or

• (bb) its strategy or annual operational plan.

Public information

4

• (1) The scheme administrator must make available to members of the public, and to businesses that discard packaging waste, information on—

• (a) the reuse of packaging;

• (b) the recovery, including recycling, and disposal of packaging waste; and

• (c) the prevention of packaging litter.

• (2) The scheme administrator may satisfy the obligation in sub-paragraph (1) by any of the following measures—

• (a) conducting, or making arrangements for, national or local public information campaigns—

• (i) to inform members of the public and businesses how to manage their packaging waste;

• (ii) to encourage members of the public and businesses to reuse and recycle more packaging waste;

• (iii) on the prevention of packaging litter;

• (b) providing information or advice to the public on any of the matters referred to in paragraph (a) by any other means;

• (c) publishing information on packaging, including on the recyclability of different types of packaging in use, and the extent to which different producers are using recyclable packaging and other types of environmentally sustainable packaging.

• (3) In determining the type of public information campaigns to be carried out, and what the focus of those campaigns should be, the scheme administrator may take account of the following factors—

• (a) the recycling rates of packaging waste of different packaging categories;

• (b) the packaging waste items collected for recycling by relevant authorities, and whether any new items are added to recycling collections;

• (c) differences in recycling behaviour of members of the public and businesses and differences in collection systems in different areas within the United Kingdom; and

• (d) any other factor the scheme administrator considers relevant.

Guidance, etc., to producers

5

• (1) The scheme administrator may provide, or arrange for the provision of, information, guidance, and any other support the scheme administrator considers necessary, to businesses which are producers, to assist them in understanding and meeting their disposal cost obligations under these Regulations.

• (2) The scheme administrator may determine what level of information, guidance or other support is required for the purposes of this paragraph, taking into account the needs of different classes of producer.

• (3) In sub-paragraph (1), “disposal cost obligations” means—

• (a) the obligation to pay disposal fees and administration fees under Part 5; and

• (b) any other obligations which are connected to that obligation, including obligations to keep records, make reports of information, and carry out recyclability assessments, which are used for the purposes of calculating the producer’s disposal fees and administration fees.

Guidance, etc., to relevant authorities

6

• (1) The scheme administrator must produce guidance on the methodology and procedure that the scheme administrator will use and, where relevant, the factors that the scheme administrator will take into account, in—

• (a) assessing the efficient disposal costs of relevant authorities under regulation 70;

• (b) assessing the waste income of relevant authorities under regulation 71; and

• (c) determining whether to adjust, and making adjustments to, the net efficient disposal costs of relevant authorities under regulation 72(8).

• (2) The scheme administrator must publish the guidance under sub-paragraph (1) as soon as reasonably practicable after regulations 70 to 72 come into force, in such a manner that it is likely to come to the attention of relevant authorities, producers and any other persons likely to have an interest in the guidance.

• (3) The scheme administrator must, each year—

• (a) review the guidance under sub-paragraph (1); and

• (b) publish revised guidance by 1st November in that year, if it decides to amend the guidance which is to apply in relation to assessments and adjustments for the following assessment year.

• (4) The scheme administrator may provide, or arrange for the provision of—

• (a) guidance to relevant authorities on the information the scheme administrator needs to assess the chargeable disposal costs of a relevant authority for the purposes of Chapter 4 of Part 5; and

• (b) information, guidance, advice and any other support the scheme administrator considers necessary to relevant authorities as to how they may—

• (i) deliver efficient and effective waste management services; and

• (ii) increase the amount of packaging waste collected for recycling.

• (5) The scheme administrator may determine what level of information, guidance, advice or other support is required for the purposes of sub-paragraph (4), taking into account the needs of different relevant authorities.

Methodology and guidance on assessment of recyclability

7

The scheme administrator must—

• (a) develop, or arrange for the development of, and maintain—

• (i) a methodology which producers must use to assess the recyclability of the packaging they supply;

• (ii) guidance on the use of that methodology;

• (b) publish that methodology and guidance in the way appearing to the scheme administrator to be most appropriate to bring them to the attention of producers.

Statement of policy on modulation of disposal fees

8

• (1) The scheme administrator must prepare and issue a statement of its policy with respect to modulating under regulation 64 the amounts calculated under regulation 62 and used in determining a liable producer’s disposal fee, in which it explains the circumstances in which those amounts may be increased, reduced or left unchanged.

• (2) Subject to sub-paragraph (6), before issuing a statement of policy under sub-paragraph (1), the scheme administrator must—

• (a) send a draft of the proposed statement to each of the appropriate authorities; and

• (b) publish a draft of the proposed statement in the way appearing to the scheme administrator to be most appropriate for the purpose of bringing it to the attention of producers and other parties appearing to the scheme administrator to have an interest in the policy.

• (3) The draft must be accompanied by notice that representations about the proposal may be made by an appropriate authority, by producers who are liable to pay disposal fees or by any other person having an interest in the proposal, to the scheme administrator within a specified time, which may not be less than 28 days after the day on which that notice is given.

• (4) Before issuing the statement, the scheme administrator must have regard to any written representations made to it in accordance with sub-paragraph (3).

• (5) If the statement is issued, the scheme administrator must publish with it an account, in general terms, of the written representations made to it in accordance with sub-paragraph (3), and the scheme administrator’s response to them.

• (6) Sub-paragraphs (2) to (5) apply in relation to all statements of policy (including revised statements of policy), except for the first statement of policy published by the scheme administrator under sub-paragraph (1).

• (7) The scheme administrator must—

• (a) publish the first statement of policy issued under sub-paragraph (1) as soon as practicable after the day on which the scheme administrator is appointed under regulation 58;

• (b) review its statement of policy at least once every three years, and if necessary issue a revised statement of policy.

Lists

9

• (1) The scheme administrator must compile a list of items of packaging which are commonly disposed of in public bins or as ground litter (“commonly binned or littered items”), from the best evidence available to the scheme administrator.

• (2) The scheme administrator must compile a list of—

• (a) the items which are collected for recycling from households by each relevant authority in each part of the United Kingdom;

• (b) those items which are collected for recycling from households by more than 75% of the relevant authorities in the United Kingdom responsible for waste collection.

• (3) The scheme administrator must update the lists compiled under sub-paragraphs (1) and (2) at least once every two years after they are first published, and if the scheme administrator considers it necessary, more often.

• (4) The scheme administrator must publish the lists compiled under sub-paragraphs (1) and (2), and any updated versions of those lists, in the way which appears to the scheme administrator to be most likely to draw them to the attention of producers, relevant authorities and any other persons appearing to the scheme administrator to have an interest in the lists.

Complaints procedure

10

The scheme administrator must establish a procedure to manage and resolve complaints by producers and relevant authorities as to the way in which the scheme administrator exercises its functions under the Regulations, or the way in which a Producer Responsibility Organisation appointed under paragraph 1(2B) of this Schedule or a body with which the scheme administrator enters into an agreement under paragraph 1(1) of this Schedule exercises the functions conferred on that body, including in particular—

• (a) complaints by liable producers in relation to the assessment of—

• (i) the disposal fee or the administration fee which they are liable to pay for an assessment year under regulation 60(2); or

• (ii) any recalculation of their disposal fee or administration fee under regulation 79; and

• (b) complaints by relevant authorities in relation to—

• (i) the assessment of their chargeable disposal costs under regulations 70 to 72;

• (ii) any decision concerning the payments they are due to receive towards their chargeable disposal costs under regulation 76; or

• (iii) any recalculation of their chargeable disposal costs under regulation 80.

Strategy

11

• (1) The scheme administrator must before the end of the period of 6 months beginning with the date on which it is appointed publish a strategy setting out—

• (a) its objectives and functions;

• (b) the outcomes it will seek to achieve;

• (c) its governance arrangements;

• (d) how it proposes to deliver its objectives and to exercise its functions;

• (e) how, by performing its functions, it will contribute to—

• (i) the use of environmentally sustainable packaging by producers who are subject to obligations under these Regulations;

• (ii) the provision of efficient and effective waste management services by relevant authorities, and the collection of a common set of packaging materials for recycling from households;

• (iii) enabling consumers and businesses to discard packaging waste correctly through the provision of public information and communication campaigns;

• (iv) the achievement of the environmental effects set out in the policy statement required under regulation 127;

• (v) the achievement of other relevant policy objectives in each nation of the United Kingdom.

• (f) its approach to engaging with stakeholders and other organisations having a legitimate interest in the way in which it performs its functions;

• (g) how it will measure and report on—

• (i) the delivery of its objectives;

• (ii) the impact of the contributions referred to in paragraph (e).

• (2) Before publishing the strategy, the scheme administrator must send a draft of its proposed strategy to each appropriate authority, and allow the authority at least one month to make representations to the scheme administrator on the strategy.

• (3) The scheme administrator must take any representations made to it under sub-paragraph (2) into account in finalising its strategy for publication.

• (4) If the scheme administrator makes any changes to its strategy, it must publish an updated version as soon as reasonably possible.

• (5) The strategy must be reviewed and updated at intervals of not more than 5 years after it is first published.

Operational plan

12

• (1) The scheme administrator must publish an operational plan each year by 28th February setting out—

• (a) its priorities for the financial year starting on the following 1st April (“the operational year”);

• (b) forecasts of—

• (i) the total amount of chargeable disposal costs of all relevant authorities in the operational year;

• (ii) the amounts of public information disposal costs and administration costs the scheme administrator expects to incur in the operational year;

• (iii) the amounts of disposal fees and administration fees it will seek to recover in the operational year;

• (c) the approach it proposes to take in the operational year to calculating disposal fees payable by liable producers and assessing chargeable disposal costs of relevant authorities under Part 6;

• (d) the public information campaigns and other communications activities it proposes to conduct in the operational year;

• (e) any other activities it intends to carry out in the operational year; and

• (f) the key performance indicators it will apply.

• (2) Before publishing the operational plan, the scheme administrator must send a draft of its proposed operational plan to each appropriate authority and allow the authority at least one month to make representations to it on the plan.

• (3) The scheme administrator must take any representations made to it under sub-paragraph (2) into account in finalising its operational plan.

• (4) If the scheme administrator makes any changes to its operational plan, it must publish an updated version as soon as reasonably possible.

Annual report

13

• (1) The scheme administrator must publish a report each year by 30th September which—

• (a) describes the activities undertaken by the scheme administrator in the exercise of its functions during the financial year ending on 31st March of that year;

• (b) sets out—

• (i) the total amount of disposal fees raised from producers;

• (ii) the total amount paid to each relevant authority towards its disposal costs;

• (iii) how the scheme administrator has used its resources in the most efficient and effective way;

• (c) describes—

• (i) the impact of its fees policy on the use of environmentally sustainable packaging; and

• (ii) the contribution the scheme administrator has made to the achievement of the outcomes described in its strategy;

• (d) sets out what activities the scheme administrator has undertaken in the United Kingdom as a whole and, where relevant, in each nation of the United Kingdom;

• (e) describes its performance against the key performance indicators for the United Kingdom as a whole and, where relevant, for each nation of the United Kingdom.

• (2) Before publishing the report, the scheme administrator must send a draft of its proposed report to each appropriate authority and allow the authority at least one month to make representations to the scheme administrator on the report.

• (3) The scheme administrator must take any representations made to it under sub-paragraph (2) into account in finalising its report.

Accounts

14

• (1) The scheme administrator must—

• (a) keep proper accounts and proper accounting records in relation to the exercise of its functions under these Regulations (“the relevant functions”);

• (b) prepare in respect of each financial year a statement of accounts giving a true and fair view of the state of affairs and the income and expenditure of the scheme administrator in relation to the relevant functions, including details of—

• (i) the fees paid to the scheme administrator by producers under regulation 60(2);

• (ii) the amounts distributed under regulation 76 to—

• (aa) each relevant authority; and

• (bb) relevant authorities in each nation of the United Kingdom; and

• (iii) any amounts owed to, and by, the scheme administrator.

• (2) Each statement of accounts must—

• (a) be consistent with IFRS Accounting Standards; and

• (b) comply with any directions given jointly by all of the appropriate authorities, so far as those directions are consistent with IFRS Accounting Standards, as to—

• (i) its content and form;

• (ii) the methods and principles to be applied in preparing it.

• (3) The scheme administrator must publish the statement of accounts prepared under sub-paragraphs (1) and (2) before 30th September after the end of the financial year to which it relates.

• (4) In this paragraph “accounting records” include all books, papers and other records of the scheme administrator relating to, or to matters dealt with in, the accounts required to be kept by virtue of this paragraph.

SCHEDULE 8 — Reprocessors and exporters

PART 1 — Information for registration

Reprocessors

1

The name of the reprocessor, and the address and telephone number of the registered office of the reprocessor or, if not a company, the head office or the principal place of business of the reprocessor.

2

The name and contact details, including an email address, of an individual at the reprocessor who is responsible for dealing with enquiries from the appropriate agency.

3

The trading name of the reprocessor if different from that the name referred to in paragraph 1.

4

The address for service of notices on the reprocessor if different from that referred to in paragraph 1.

5

Where the reprocessor is a partnership, the names of all the partners.

6

The name and address of the reprocessing site for which the application is being made.

7

A list of all the categories of packaging waste the site is authorised by a relevant authorisation to accept and recycle, with details of the weight of packaging waste in each category which the site is authorised to accept and recycle.

8

The category of packaging waste for which the application is being made.

9

Information on the recycling operations the reprocessor wishes the registration to cover, including the classification of each operation provided for in Annex 2 to the Waste Directive.

Exporters

10

The name of the exporter, and the address and telephone number of the registered office of the exporter or, if not a company, the head office or the principal place of business of the exporter in the United Kingdom.

11

The name and contact details, including an email address, of an individual at the exporter who is responsible for dealing with enquiries from the appropriate agency.

12

The trading name of the exporter if different from the name referred to in paragraph 10.

13

The address for service of notices on the exporter if different from that referred to in paragraph 10.

14

Where the exporter is a partnership, the names of all the partners.

15

The category of packaging waste for which the application is being made.

16

The locations in the United Kingdom from which the packaging waste is to be exported by the exporter.

17

In relation to each overseas reprocessing site to which the exporter will export the packaging waste, where known at the date of the application—

• (a) the name and address of the overseas reprocessing site; and

• (b) a telephone number and email address of the operator of the site.

18

Information on the recycling operations carried out at the overseas reprocessing sites specified under paragraph 17, including the classification of each operation provided for in Annex 2 to the Waste Directive.

PART 2 — Reporting requirements

19

• (1) In this Part, “reporting period” means—

• (a) a quarter, in the case of a registered reprocessor or exporter; or

• (b) a month, in the case of an accredited reprocessor or exporter.