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Software · circular economy, cited

Circular economy software: what UK businesses must measure

Circular economy software tracks the materials a business takes in and what becomes of its products, packaging and waste.

There is no UK circular economy law, so in practice the software is driven by packaging, plastic tax, deposit return and waste rules, and by ESRS E5; this page sets them out and lists 29 vendors in their own words.

What the software does

What does circular economy software measure? Four flows

Circular economy software follows materials through a business: what comes in, what goes out as products and packaging, and what leaves as waste.

Those are the three sub-topics of the revised ESRS E5 — resource inflows, resource outflows related to products and services, and resource outflows related to waste — in the delegated act.

For a UK business the same data also answers specific domestic duties, which is where most of the work lands.

  1. 1

    Inflows

    Materials bought, with recycled and renewable content.

  2. 2

    Products

    What is designed, sold, reused, repaired or taken back.

  3. 3

    Packaging

    Tonnes by material and by producer class, for EPR and tax.

  4. 4

    Waste

    Tonnes by stream and route: recycling, recovery, disposal.

Is it law?

Is there a circular economy law in the UK? Not as one Act

There is no UK or England Circular Economy Act; Scotland has the Circular Economy (Scotland) Act 2024, whose strategy and targets provisions came into force on 1 August 2025 under SSI 2025/170.

The European Commission describes an EU Circular Economy Act as “due for adoption in 2026”, and sets a goal of doubling the circular material use rate from about 12% to 24% by 2030, on its circular economy page.

The Ellen MacArthur Foundation’s three principles — eliminate waste and pollution, circulate products and materials at their highest value, and regenerate nature — are a widely used framework, not a legal test.

So a UK product that calls itself circular economy software is judged on the specific duties below.

Circular economy, by statusExplore

Circular economy, by status

Scotland · in force

Circular Economy (Scotland) Act 2024; strategy and targets provisions from 1 August 2025.

The duties that need the data

Which UK rules need circular data? Four, each with its own threshold

Packaging EPR asks producers for packaging data by material, six-monthly for large producers and annually for small ones, under SI 2024/1332, in the official reporting file.

Plastic Packaging Tax charges components with less than 30% recycled plastic, and from 1 April 2027 attributed recycled plastic under mass balance counts too, under Finance Act 2026 s.105.

The deposit return scheme for drinks containers starts on 1 October 2027 under SI 2025/67.

Workplace recycling in England requires separated streams, with micro-firms exempt until 31 March 2027 under SI 2025/140; the waste record itself is covered on waste management software.

  1. 1 January 202601

    Packaging EPR amended

    Producer classes and tiers amended by SI 2025/1369.

    SI 2024/1332

  2. 1 April 202602

    Plastic Packaging Tax rate

    £228.82 a tonne for components under 30% recycled content.

    Finance Act 2021

  3. 31 March 202703

    Micro-firms recycle

    The workplace recycling exemption for micro-firms ends.

    SI 2025/140 reg 4(1)

  4. 1 April 202704

    Mass balance in PPT

    Attributed recycled plastic counts towards the 30% test.

    FA 2026 s.105

  5. 1 October 202705

    Deposit return scheme

    Drinks containers, England and Northern Ireland.

    SI 2025/67

Your packaging

Is your business in packaging EPR or plastic tax? Check your figures

The tool beside this applies the packaging EPR turnover and tonnage tests and the Plastic Packaging Tax registration threshold to your figures.

Both limbs of each EPR tier must be met: a business with £3 million turnover that supplied 40 tonnes is a small producer, not a large one, under regulation 24.

The Plastic Packaging Tax test runs forward over the next 30 days as well as back over 12 months, under section 55.

The two regimes are separate, and both can fall on the same tonne.

Your packaging duties

Packaging EPR: Small producer

Turnover over £1m and over 25 tonnes, but not both large limbs: annual data reporting.

SI 2024/1332 reg 24

Plastic Packaging Tax: register

The 10-tonne test also runs forward over the next 30 days, so expected volumes count too.

Finance Act 2021 s.55

The two regimes are separate and both can apply to the same tonne.

The pEPR test also depends on your producer class; nothing is stored or sent.

Circularity in reporting

Where does circularity appear in reports? ESRS E5, and UK SRS where material

EU circular material use rate

11.8%European Commission

EU target

24% by 2030Part of the Clean Industrial Deal

PPT recycled-content test

30%Finance Act 2021 s.47

Large EPR producer

£2m and 50 tBoth limbs — SI 2024/1332 reg 24

UK groups within the EU rules report circularity against ESRS E5 where it is material; the sub-topics are inflows, outflows related to products and services, and outflows related to waste, in the delegated act.

UK SRS S1 covers all sustainability-related risks and opportunities that could reasonably be expected to affect a company’s prospects, under ¶3 of the standard, applied by listed companies in UKLR 6, 14, 15, 16 and 22 on a comply-or-explain basis from 2027 under PS26/19.

Read the product-level references

A claim that one design is more circular than another is usually a life cycle question, framed by ISO 14040 and carried out under ISO 14044.

Product-level tools are covered on LCA software and product carbon footprint software; construction products on EPD software.

Circularity in reportsExplore

Circularity in reports

ESRS E5 inflows

Resource inflows, now including marine resources.

The vendors

29 product and material-flow vendors, in their own words

Every vendor this site files under LCA and product footprint, alphabetically, which ranks nothing, each linked to its own site and to its profile here.

The registry covers 73 vendors across all categories, read 11 October 2026 and 30 September–1 October 2026.

29 vendors · lca and product footprint

Show vendors by category

Alphabetical, which ranks nothing.

Each description is the vendor’s own words from its own site, read 11 October 2026 and 30 September–1 October 2026; prices appear only where the vendor publishes one.

No product here has been tested by this site.

Each of these vendors describes its own strengths on its own pages, linked from the list; ask each how it handles packaging EPR data and recycled-content evidence.

Circular economy software, in one sentence

In the UK the circular economy arrives as packaging, plastic tax and deposit return rules, and the software is only as good as the tonnes it can prove.

Takeaways

What to take from this page

Sources: asp 13 · SI 2024/1332 · FA 2021 s.55 · SI 2025/67 · ESRS E5.
The factWhat to do
There is no UK or England Circular Economy ActBuy against the specific duties, not the label
Packaging EPR and Plastic Packaging Tax are separateHold tonnes by material and recycled content once, for both
The deposit return scheme starts on 1 October 2027Check drinks containers are tracked by unit and material
ESRS E5 asks for inflows and two kinds of outflowKeep products and waste as separate outflows
This site has tested no products

Nothing on this page is a rating, ranking or recommendation of any product.

29 vendors, own wordsExplore

29 vendors, own words

Filed under LCA

29 vendors in this site’s registry.

Frequently asked

Circular economy software, answered

What is circular economy software?

Software that tracks the materials a business takes in and what happens to its products and waste afterwards: recycled content, packaging, reuse, take-back and disposal routes.

In the UK its practical job is to hold the data that packaging EPR, Plastic Packaging Tax, the deposit return scheme and waste duties require, and the material flows that ESRS E5 asks companies within the EU rules to report.

Is there a circular economy law in the UK?

No UK-wide or England law.

Scotland has the Circular Economy (Scotland) Act 2024, whose strategy and targets provisions came into force on 1 August 2025.

England’s Circular Economy Growth Plan was still described as upcoming by the Environment Agency in July 2026.

What does the EU’s Circular Economy Act require?

Nothing yet.

The European Commission describes it as due for adoption in 2026; it is a proposal, not law.

The EU target is to double the circular material use rate from about 12% to 24% by 2030.

What is the definition of a circular economy?

The Ellen MacArthur Foundation describes three principles driven by design: eliminate waste and pollution; circulate products and materials at their highest value; and regenerate nature, underpinned by renewable energy and materials. It is a framework, and no UK statute adopts it.

Which UK rules need circular economy data?

Packaging EPR (SI 2024/1332) needs packaging tonnage by material; Plastic Packaging Tax needs recycled content for each plastic component; the deposit return scheme for drinks containers starts on 1 October 2027; and workplace recycling in England requires separated waste streams. Each has its own threshold and regulator.

Who is a large packaging producer?

A producer whose turnover was more than £2 million and who supplied more than 50 tonnes of packaging in the relevant year; a small producer is above £1 million and 25 tonnes.

Both limbs must be met in each tier (SI 2024/1332 reg 24).

When must a business register for Plastic Packaging Tax?

When it has manufactured or imported 10 tonnes or more of finished plastic packaging components in the previous 12 months, or expects to in the next 30 days (Finance Act 2021 s.55).

Components with less than 30% recycled plastic are taxed, at £228.82 a tonne from 1 April 2026.

What does ESRS E5 ask?

The revised ESRS E5, Resource Use and Circular Economy, covers resource inflows, resource outflows related to products and services, and resource outflows related to waste, and it now includes marine resources.

Is packaging EPR the same as Plastic Packaging Tax?

No. They are separate regimes with different thresholds, registers and regulators, and both can apply to the same tonne of plastic packaging.

Does circular economy software need life cycle assessment?

For product decisions, often.

Comparing a reusable design with a single-use one is an LCA question under ISO 14040 and 14044, which is why the vendors listed here are the registry’s LCA and product-footprint vendors.

Has this site tested any circular economy software?

No. The vendor list quotes what each vendor says about itself, alphabetically, and nothing on the page is a rating.

Sources

Primary sources

Every duty and figure on this page traces to the source listed here.

Vendor descriptions are cited on each vendor’s profile.

Checked against 17 sources fromlegislation.gov.ukEuropean CommissionEllen MacArthur FoundationDefraEUR-LexDepartment for Business and Trade
  1. legislation.gov.uk
    Circular Economy (Scotland) Act 2024 (asp 13)

    Scotland only; there is no UK or England Act.

  2. legislation.gov.uk
    SSI 2025/170 — Commencement No. 2

    The strategy and targets provisions in force 1 August 2025.

  3. European Commission
    Circular economy

    Circular material use rate 11.8%; target 24% by 2030; the Act due for adoption in 2026.

  4. Ellen MacArthur Foundation
    Circular economy introduction — overview

    Three principles driven by design. A framework, not law.

  5. legislation.gov.uk
    Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024, SI 2024/1332

    Packaging EPR, amended from 1 January 2026.

  6. legislation.gov.uk
    SI 2024/1332, regulation 24

    Large and small producer tests: turnover and tonnage, both limbs.

  7. Defra
    Report packaging data: create your reporting file

    The official file and schema.

  8. legislation.gov.uk
    Finance Act 2021, section 44

    Plastic Packaging Tax.

  9. legislation.gov.uk
    Finance Act 2021, section 55

    Registration at 10 tonnes, forward over 30 days or back over 12 months.

  10. legislation.gov.uk
    Finance Act 2026, section 105

    The mass-balance amendment, in force 1 April 2027.

  11. legislation.gov.uk
    Deposit Scheme for Drinks Containers (England and Northern Ireland) Regulations 2025, SI 2025/67

    The scheme from 1 October 2027.

  12. legislation.gov.uk
    The Separation of Waste (England) Regulations 2025, SI 2025/140

    Workplace recycling; micro-firms from 31 March 2027.

  13. EUR-Lex
    Commission Delegated Regulation (EU) 2026/1563, Annex I — ESRS E5

    Resource inflows; outflows related to products and services; outflows related to waste.

  14. Department for Business and Trade
    UK SRS S1 General Requirements (PDF), ¶3

    All sustainability-related risks and opportunities.

  15. Financial Conduct Authority
    PS26/19 — final rules on UK SRS reporting by listed companies

    Comply or explain for periods beginning on or after 1 January 2027.

  16. ISO
    ISO 14040:2006 — Life cycle assessment: principles and framework

    The basis of product-level circularity measurement.

  17. ISO
    ISO 14044:2006 — Life cycle assessment: requirements and guidelines

    Requirements for an LCA study.

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