Managing controlled waste - code of practice: duty of care - business and regulatory impact assessment

Footnotes

1 The Scottish Government, 2024. Packaging - extended producer responsibility: full business and regulatory impact assessment.

2 The UK Government, 2021. Extended Producer Responsibility for Packaging Consultation Document.

3 DEFRA, March 2022. EPR Consultation-Summary of consultation responses and Government response.

4 The Scottish Government, 2021. Reforming the UK packaging producer responsibility system Partial Business and Regulatory Impact Assessment (BRIA).

5 The Scottish Government, 2023. Reforming the UK packaging producer responsibility system Partial Business and Regulatory Impact Assessment (BRIA).

6 The UK Government, 2024. The Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024

7 The UK Government, 2021. Reforming the UK packaging producer responsibility system. Impact Assessment.

8 The UK Government, 2022. Reforming the UK packaging producer responsibility system. Impact Assessment.

9 The UK Government, 2024. Reforming the UK packaging producer responsibility system. Impact Assessment.

10 The Scottish Government, 2024. Circular Economy and Waste Route Map.

11 UNEP, 2019. Global resources outlook 2019: natural resources for the future we want.

12 The Scottish Government, 2025. Scotland’s Circular Economy and Waste Route Map to 2030: Equality Impact Assessment – Results.

13 Defra, 2024. Official Statistics. UK statistics on waste

14 WRAP, 2025. Circular Films: Pathways to Scalable Recycling Executive Summary.

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

16 The Separation of Waste (England) Regulations 2024

17 WRAP, 2025. Circular Films: Pathways to Scalable Recycling Executive Summary.

18 Defra figure based on WRAP estimated business recycling rate of 43.3%, adjusted to reflect that there are some process losses (when materials go through MRFs), based on discussions with the industry.

19 WRAP, 2020. Quantifying the composition of municipal waste

20 CIPS, n.d. CIPS Content Intelligence Hub

21 DEFRA, 2019. Consultation on reforming the UK packaging producer responsibility system.

22 DEFRA, 2021. Extended Producer Responsibility for Packaging.

23 DEFRA, 2024. Consultation on the draft Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024.

24 EPR Consultation Government response template

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

26 The Scottish Government, 2025. Duty of care: code of practice for managing controlled waste. Consultation.

27 Circular Economy (Scotland) Act 2024

28 GOV.UK, 2025. Waste Data Interrogator 2018

29 Eurostat, n.d. Environment - Overview

30 Eurostat, n.d. Waste – Information on data

31 Based on WRAP’s advice.

32 Supporting documents - Waste management: code of practice on sampling and reporting at materials facilities - June 2024 - gov.scot

33 Waste Reprocessing Infrastructure in Scotland - gov.scot

34 FPF FlexCollect Report 2025 — Flexible Plastic Fund

35 Based on Suez Research, as set out in the UK Government, 2021. Reforming the UK packaging producer responsibility system. Impact Assessment.

36 GOV.UK, 2024. Simpler Recycling in England: policy update.

37 WRAP, 2025. Comparing the Costs of Alternative Recycling and Waste Treatment Options

38 WRAP, 2025. Comparing the Costs of Alternative Recycling and Waste Treatment Options

39 WRAP, 2020. Quantifying the composition of municipal waste

40 UK Government, 2025. Year 2 illustrative waste disposal fees: Extended producer responsibility for packaging - GOV.UK