Do Extended Producer Responsibility (EPR) packaging fees apply to small brands below the threshold when their products are sold via distributors above the threshold?

EPR liability is determined by the **manufacturer/producer**, not the distributor or retailer selling the product.

- **Liability threshold is producer-based**: If the manufacturer does not qualify as liable for EPR fees (i.e. is below the scale threshold), then no one else in the supply chain becomes liable, regardless of distributor size. - **Producer responsibility principle**: The name "Extended Producer Responsibility" reflects the core rule—it is the producer's responsibility, not the distributor's. This applies whether a small producer sells direct or through a distributor above the threshold.

**Caveat**: Members noted at the time of this discussion (December 2024) that the regulations were "wooly and ambiguous" with the January 1st implementation date approaching. While the producer-based interpretation was the working understanding, some members reported hearing contrary views and lacked definitive proof from official guidance. Verification with HMRC or formal legal advice may be prudent given the regulatory uncertainty.