# The Producer Responsibility Obligations (Packaging Waste) Regulations 2007, Paragraph 3


A person satisfies the threshold tests if—
(a) his turnover in the last financial year—
(i) in respect of which audited accounts are available; or
(ii) where audited accounts are not required, in respect of which accounts are available,
before the relevant date was more than £2,000,000; and
(b) in the calculation year the person handled in aggregate more than 50 tonnes of packaging or packaging materials.

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Source: https://www.legislation.gov.uk/ukdsi/2007/9780110757810/schedule/1/paragraph/3 (the official version)
Page: https://openlegislation.uk/draft-producer-responsibility-obligations-packaging-waste-regulations-2007/schedule-1/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.