Calculating Your Obligation

Your company’s obligation is based on the packaging waste you handle and is divided into four activities.

As your packaging compliance scheme, Smart Comply will help you to identify what activities you carry out and calculate your obligation for you.


The four packaging activities are:

  • Manufacturing – Producing raw materials for the manufacture of packaging.
  • Conversion – Converting raw materials into packaging.
  • Packing/Filling – Putting goods into packaging or packaging around goods.
  • Selling – Passing on packaging to an end user

These four activities account for 100% of the responsibility of all packaging waste within the UK. The responsibility is shared across the supply chain through each activity as follows:

  • Manufacturing – 6%
  • Conversion – 9%
  • Packing/filling – 37%
  • Selling – 48%

There are recycling targets for each material set by Government. The materials must be recorded and reported within the following categories:

  • Paper / Card – such as boxes, cartons, and labels
  • Glass – such as bottles
  • Aluminium – such as cans or foil trays
  • Steel – such as drums and bottle lids
  • Plastic – such as containers and carrier bags
  • Wood – such as wooden pallets and crates
  • Other – This includes all other materials that do not fit into the above categories

 This means that all packaging waste placed into the waste stream in the UK is picked up and accounted for at each stage of the supply chain.

The UK government sets the packaging recycling and recovery
targets for each year.

The table below shows the current UK government recycling targets in percentages:
The share of each activity you carry out together with the material target combine to create
your obligation.


We report the weight in tonnes of each material, by activity that you handled in the previous calendar year. This determines what your obligation is by material and therefore what quantity of PRNs are required to fulfil your obligation. We submit your obligation to the relevant Regulator on your behalf.