The company must register and meet their waste packaging recycling and recovery responsibilities if: Have an annual turnover over £2 million AND Perform a relevant activity on any of the packaging handled AND Own the packaging or packaging materials handled AND Handle more than 50 tonnes of packaging and/or packaging materials a year.
The company must be registered with the appropraite agency.
These regulations do not apply to charities as defined in section 506 of the Income and Corporation Taxes Act 1988(1). "Where a producer is a member of a registered scheme throughout a relevant year he is exempt from complying with his producer responsibility obligations for the relevant year."
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