Glossary
Fees and thresholds.
What it costs and when it starts: tariffs, eco-modulation, de minimis thresholds, packaging taxes and deposit-return.
8 terms
Bonus-Malus Fee System
The bonus-malus fee system is a financial structure used by producer responsibility organisations to calculate compliance costs.
De Minimis Rules (EPR)
A de minimis rule in extended producer responsibility is a volume, weight, or revenue limit below which a business is relieved of some reporting duties or fees.
Eco-Modulated EPR Fees
Eco-modulated Extended Producer Responsibility (EPR) fees are variable financial charges levied on companies placing packaged goods on the market.
Eco-Modulation
Eco-modulation is a fee mechanism that adjusts Extended Producer Responsibility charges according to the environmental performance of packaging, rewarding recyclable designs and penalising hard-to-...
Micro-enterprise Exemption (PPWR)
The micro-enterprise exemption under the PPWR is a set of legal carve-outs that relieve businesses with fewer than 10 employees and under EUR 2 million in annual turnover from certain packaging con...
Packaging Weight Threshold (EPR)
A packaging weight threshold is the tonnage limit that decides how much reporting and fee a merchant faces under extended producer responsibility laws.
UK Plastic Packaging Tax (PPT)
The UK Plastic Packaging Tax (PPT) is a national tax of £228.82 per tonne (from 1 April 2026) on manufactured or imported plastic packaging containing less than 30% recycled plastic.
UK PPT Registration Threshold
The UK PPT registration threshold is the strict 10-tonne legal limit that dictates when a business must formally register with the national tax authority to declare the finished plastic packaging i...