Methodology & data
Last updated: 9 August 2026
ReNieuw estimates UK packaging fees from the datasets the UK government and its scheme administrator have published. This page explains what the calculator models, what it does not do, and where the numbers come from.
What we model
- UK pEPR disposal fees. Per-material base fees published by PackUK (the scheme administrator), modulated up or down by your packaging's RAM (Recyclability Assessment Methodology) rating.
- RAM recyclability logic. RAM v1.1 (in force for the 2026 reporting year) and RAM 2027 (in force from the 2027 reporting year), selectable per assessment.
- UK Plastic Packaging Tax (PPT). HMRC's published rate, charged per plastic packaging component with less than 30% recycled content.
- Deposit Return Scheme (DRS) exposure. We flag packaging that will fall inside the DRS's scope once it launches. DRS is not yet fee-modelled here, since the scheme has not started operating.
What this tool is not
- Not regulatory or tax advice. It is a modelling tool, not a substitute for a qualified consultant.
- Not a filing. Nothing you calculate here is submitted to PackUK, HMRC, the Environment Agency, or any other regulator. Your own PackUK and HMRC submissions are separate steps taken outside this tool: pEPR reporting to PackUK by you or the compliance scheme acting for you, and Plastic Packaging Tax returns to HMRC by the liable manufacturer or importer.
- Not a promise of any particular fee. Every figure is an estimate built from the datasets below. The 2026/27 base fees in particular are published as illustrative figures that PackUK says are likely to change, between draft and confirmed publication.
The datasets we use today
- pEPR base fees: the 2025/26 confirmed base fees, and the 2026/27 illustrative per-material schedule PackUK published in December 2025 (PackUK's own label is "illustrative", subject to change once full-year data is reported).
- RAM eco-modulation: PackUK's fee modulation statement (28 June 2025), setting the Year 2 (2026/27) modulation factor and the current published policy factors for 2027/28 and 2028/29.
- Recyclability methodology: RAM v1.1 (published April 2025) and RAM 2027 (published July 2026).
- Plastic Packaging Tax rate: £228.82 per tonne, effective 1 April 2026 (Finance Act 2026, s.104); £223.69 per tonne for 1 April 2025 to 31 March 2026, with earlier years at lower published rates.
We update these as PackUK and HMRC publish new figures. If a figure here looks out of date, tell us at hello@renieuw.com.
Your responsibility
You are responsible for your own submissions: pEPR reporting (you or the compliance scheme acting for you) and Plastic Packaging Tax submissions. Verify any number from this tool against the current published rates before you rely on it for a commercial or compliance decision.