If your business operates across multiple sites, and the sites are all subsidiaries under one parent company, the parent company will be responsible for all premises if they are under one legal entity. So if you are a garden retailer with a number of stores, but they are all under one legal entity, you do not need to split this up by store. Each legal entity will need to report if they are obligated under the thresholds and packaging activities.
If you have multiple businesses on one site, for example a retail shop, a grower business, a landscaping business, a café and a farm shop, if they are all registered under one legal entity, it is that legal entity responsible for EPR if the thresholds are met.
If you lease space, such as the coffee shop to a different company, or concession, that business’ packaging would not count towards your obligations.