Simple Steps for joining Repak ELT

Motor Dealer – Producer

Motor Dealer – Producer

Vehicle manufacturers are Producers as the first person to put the tyre (on a vehicle) onto the market. Retailers may also find you are a Producer if you import a vehicle directly into Ireland, as this makes you the first person to place the tyre (on the vehicle) onto the market

What do the regulations mean for you?


You must join Repak ELT

You must register and report to the PRL and may avail of the opportunity to opt in to share your data securely and confidentially with Repak ELT.

You must charge the vEMC due on each tyre sold. If you are selling a vehicle you are not obliged, but may choose to show the vEMC as a separate line item.
For all tyre sales you must show the vEMC as a separate line item on all sales documentation where a price is show.
Each time the price of the tyre is shown, on invoice, website, price list etc., the vEMC must be shown.
You must display your Repak ELT membership certificate.

How to join Repak ELT


  • Join Repak ELT
  • Update your sales software systems to include the relevant vEMC for all tyres
  • Display your Repak ELT member certificate prominently in your premises
  • Check your customers have joined the scheme
  • Register with the PRL
  • Inform your staff about the upcoming regulations and nominate who will undertake your              reporting
  • Talk to Repak ELT about your options for reporting

Visible Environmental Management Cost (vEMC)


As the first person to put the tyre on to the market you must charge the vEMC to your customer. Your reporting will indicate an aggregate of the level of vEMC you have charged to your customers each month and you will be invoiced by Repak ELT for this amount.

The vEMC is paid to you by your customer and they then charge it on to their customer, which carries down throughout the distribution chain concluding at retail level. The vEMC is paid back to the tyre supplier at each step in the chain.

The visible Environmental Cost (vEMC) must be listed separately everywhere the price of the tyres is shown. On your website, invoices, receipts, catalogues etc.

If you delay in joining you are liable for all vEMC on all tyres from October 1st.



Producers report to the PRL and you have the opportunity to share your data securely and confidentially with Repak ELT through the ‘opt in’ option.

Producers must report
Number of tyres

  • Bought by category
  • Sold by retailer, by category

Tyres with zero rated vEMC must also be reported

Late Joining


If you are only now joining the scheme you are liable for any vEMC payments accruing from October 1st 2017.




  • Who is a tyre Producer?

    A Producer is the first person to put the tyre on the market. They can be a manufacturer, wholesaler, tyre importer, vehicle importer, retreader or retailer importing directly.

  • How will the vEMC be managed?

    The vEMC is charged by the Producer who is the first person to put the tyre on the market. They pay the vEMC to the scheme. Each operator in the distribution chain charges the vEMC at point of sale, concluding at the retail outlet. Waste generated through the scheme is picked up by Repak ELT Registered Collectors at no charge to the outlet.

  • How will opening stock be dealt with?

    Producers must give opening stock for retail tyres i.e. tyres that have already come onto the market.  Tyres you have imported directly are not deemed to be ‘on the market’ until you sell them and do not need to be declared in opening stock.

  • If you export tyres to the North do you have to charge the vEMC?

    No. Tyre exported outside the state are not subject to the vEMC.

  • What is the opt in option and what is its purpose?

    Repak ELT’s security system for data reporting is both confidential and secure. If as a Producer you wish to share you data from your PRL reporting you can click on the ‘Opt in’ button and your details will be securely uploaded to the Repak ELT reporting portal.

  • Can I report by weight?

    No. All reporting is by unit.

  • How will PWT being imported be managed?

    All second hand, part worn tyres must be reported to the PRL. They are covered with the same regulations as new tyres and must be reported at each step in the distribution chain.

  • How do I manage tyres with zero vEMC?

    For tyres with a zero rated vEMC you will continue to pay the disposal charge to your Repak ELT Registered Collector. Even though they are zero rated these tyres must be reported and may only be collected by a Repak ELT Registered Collector.

  • What kind of files can be uploaded for reporting?

    There are a number of options to make your reporting easier and to eliminate the need for manual input of data. Contact to discuss your reporting options

  • When does the vEMC need to be paid?

    The Producer (first person to put the tyre on the market)pays the vEMC at point of sale. The vEMC is then charged through the sales chain.

  • Is there help available to get the vEMC onto software systems?

    Yes Repak ELT can help you streamline your reporting. Email to request further details.

  • What rate of VAT is charged on vEMC?


  • Who enforces the Producer sector?

    The Environmental Protection Agency (EPA) enforces producer compliance.

The Waste Management (Tyres and Waste tyres) Regulations 2017 came into effect on October 1st. Are you ready to join?

Join today