{
  "url": "https://openlegislation.uk/producer-responsibility-obligations-packaging-waste-regulations-1997/schedule-1/paragraph-3",
  "json_url": "https://openlegislation.uk/producer-responsibility-obligations-packaging-waste-regulations-1997/schedule-1/paragraph-3.json",
  "legislation": "uksi/1997/648",
  "legislation_title": "The Producer Responsibility Obligations (Packaging Waste) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/producer-responsibility-obligations-packaging-waste-regulations-1997",
  "path": "schedule/1/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "A person satisfies the threshold tests if—\n(a) his turnover—\n(i) where the obligation year is 1997, 1998 or 1999, in the last financial year in respect of which audited accounts are available before the relevant date, was more than £5,000,000, and\n(ii) where the obligation year is the year 2000 or any subsequent year, in the last financial year in respect of which audited accounts are available before the relevant date, was more than £1,000,000; and\n(b) in the calculation year the person handled in aggregate more than 50 tonnes of packaging or packaging materials.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1999/3447",
      "affecting_title": "The Producer Responsibility Obligations (Packaging Waste) (Amendment) (No. 2) Regulations 1999"
    },
    {
      "type": "amended",
      "affecting": "uksi/1999/3447",
      "affecting_title": "The Producer Responsibility Obligations (Packaging Waste) (Amendment) (No. 2) Regulations 1999"
    },
    {
      "type": "amended",
      "affecting": "uksi/1999/3447",
      "affecting_title": "The Producer Responsibility Obligations (Packaging Waste) (Amendment) (No. 2) Regulations 1999"
    },
    {
      "type": "rev.in pt.",
      "affecting": "uksi/1999/3447",
      "affecting_title": "The Producer Responsibility Obligations (Packaging Waste) (Amendment) (No. 2) Regulations 1999"
    },
    {
      "type": "rev.in pt.",
      "affecting": "uksi/1999/3447",
      "affecting_title": "The Producer Responsibility Obligations (Packaging Waste) (Amendment) (No. 2) Regulations 1999"
    },
    {
      "type": "rev in pt",
      "affecting": "uksi/2005/871",
      "affecting_title": "The Regulatory Reform (Trading Stamps) Order 2005"
    },
    {
      "type": "am (E) (1.1.2004)",
      "affecting": "uksi/2003/3294",
      "affecting_title": "The Producer Responsibility Obligations (Packaging Waste) (Amendment) (England) Regulations 2003"
    },
    {
      "type": "rev in pt (E) (1.1.2004)",
      "affecting": "uksi/2003/3294",
      "affecting_title": "The Producer Responsibility Obligations (Packaging Waste) (Amendment) (England) Regulations 2003"
    },
    {
      "type": "am (W) (1.1.2004)",
      "affecting": "wsi/2003/3238",
      "affecting_title": "The Producer Responsibility Obligations (Packaging Waste) (Amendment) (Wales) Regulations 2003"
    },
    {
      "type": "rev in pt (W) (1.1.2004)",
      "affecting": "wsi/2003/3238",
      "affecting_title": "The Producer Responsibility Obligations (Packaging Waste) (Amendment) (Wales) Regulations 2003"
    },
    {
      "type": "am (W) (1.1.2004)",
      "affecting": "wsi/2003/3238",
      "affecting_title": "The Producer Responsibility Obligations (Packaging Waste) (Amendment) (Wales) Regulations 2003"
    },
    {
      "type": "am (S) (1.1.2004)",
      "affecting": "ssi/2003/613",
      "affecting_title": "The Producer Responsibility Obligations (Packaging Waste) Amendment (Scotland) Regulations 2003"
    },
    {
      "type": "am (S) (1.1.2004)",
      "affecting": "ssi/2003/613",
      "affecting_title": "The Producer Responsibility Obligations (Packaging Waste) Amendment (Scotland) Regulations 2003"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/648/schedule/1/paragraph/3",
    "retrieved_at": "2026-10-29T12:22:53.831601+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}