# The Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024, Regulation 27B: Transfers of ownership of a brand or business


(1) This regulation applies where, in a relevant year, a large producer or small producer (“the transferor”, or “TR”) transfers ownership to another person (“the transferee”, or “TE”) of—
(a) a brand which appears on filled packaging; or
(b) TR’s business, or a part of TR’s business which includes the supply of packaging.
(2) TE must, within 28 days after the date of the transfer of ownership, inform the appropriate agency in writing of—
(a) the brand or business acquired by TE;
(b) the identity of the producer from which TE has acquired the brand or business; and
(c) the date of the transfer of ownership.
(3) TE must apply in accordance with regulation 28(2B)—
(a) for producer registration, if TE is not registered as a producer for the relevant year in which the transfer of ownership takes place; or
(b) to re-register as a large producer, if—
(i) TE is registered as a small producer for that relevant year; and
(ii) following the transfer of ownership, TE is to be treated as a large producer for that relevant year by virtue of paragraph (4)(a).
(4) For the relevant year in which the transfer of ownership takes place, and each of the following two years, TE is to be treated as—
(a) a large producer, if—
(i) TE’s adjusted turnover was more than £2,000,000 in its last financial year that ended before 7th April in year Y-1 in respect of which audited accounts are available; and
(ii) TE’s adjusted amount of packaging supplied in year Y-2 was more than 50 tonnes; or
(b) a small producer, if one or both of the criteria in sub-paragraph (a) are not satisfied.
(5) For the purposes of paragraph (4)(a)—
(a) TE’s “adjusted turnover” means the sum of TE’s turnover in the financial year referred to in paragraph (4)(a)(i) and—
(i) TR’s turnover in its last financial year that ended before 7th April in year Y-1 in respect of which audited accounts are available, if TR has transferred the whole of its business to TE; or
(ii) the relevant proportion of TR’s turnover in that financial year, if TR has transferred ownership of a brand, or part of its business, to TE;
(b) TE’s “adjusted amount of packaging supplied” means the sum of the amount of packaging supplied by TE in the calendar year in question and—
(i) the amount of packaging supplied by TR in that year, if TR has transferred the whole of its business to TE; or
(ii) the relevant proportion of the amount of packaging supplied by TR in that year, if TR has transferred ownership of a brand, or part of its business, to TE.
(6) For the purposes of paragraph (5)(a)(ii), the “relevant proportion” of TR’s turnover means the proportion of TR’s turnover in the financial year in question that was attributable to the brand, or the part of TR’s business, that has been transferred to TE.
(7) For the purposes of paragraph (5)(b)(ii), the “relevant proportion” of the amount of packaging supplied by TR means the proportion of the total amount of packaging supplied by TR in the calendar year in question that was supplied—
(a) with the brand that TR has transferred to TE, or
(b) by the part of TR’s business that TR has transferred to TE.
(8) In paragraph (4), “year Y-1” means the calendar year preceding year Y, and “year Y-2” means the calendar year preceding year Y-1, where “year Y” means the relevant year for which it is being determined whether TE is a large producer or a small producer.
(9) Paragraphs (4) to (7) of this regulation are to be interpreted in accordance with regulation 24(5)(b) and (c), (6) and (7).

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Source: https://www.legislation.gov.uk/uksi/2024/1332/regulation/27B (the official version)
Page: https://openlegislation.uk/producer-responsibility-obligations-packaging-and-packaging-waste-regulations-2024/regulation-27B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.