An equivalent passenger unit (EPU) is a standard passenger car tyre. The weight of an EPU for a new standard passenger car tyre is standardised as 9.5kg; and the weight of an EPU for an end-of-life standard passenger car tyre is standardised as 8 kg.

The Scheme Guidelines EPU Ratios reflect the potential recoverable resources from the various types of tyres.

The first set is to be used by tyre importers, vehicle manufacturers and importers and miners for reporting data to TSA as part of their specific commitments.

The second set is to be used by recyclers for reporting data to TSA as part of their specific commitments.

Each set reflects the categorisations used by the respective industries.

Reporting can be in EPUs or by weight.