We recommend toilet paper with a CHOICE Expert Rating of at least 70%, and no individual scores below 65%.

There are some toilet paper products that offer great value for money, but don't quite meet the criteria to be recommended. These products become our Best Buys. Products must have a CHOICE Expert Rating of at least 70% and cost 30 cents or under per 100 sheets.

The CHOICE Expert Rating is made up of disintegration time (30%), softness (30%), separation (tear) force (20%) and puncture (strength) force (20%).

In this test we assess how soft the toilet paper is. This is a subjective assessment conducted by a panel of five people.

We time how quickly the toilet paper disintegrates. The faster, the better – you want your toilet paper to break up quickly as it moves through sewage, making it less likely to block pipes. The quickest takes under a minute to disintegrate while the longest takes 20 minutes to disintegrate.

We measure the ease of separating the toilet tissue at the perforation. The easier it is for toilet paper to tear, the better.

We assess the strength of the toilet paper by testing its resistance to puncturing. In this test a higher force is the most desirable result, meaning your finger is less likely to go through the paper.

Shop Ethical rates the environmental and social impact of the company (not the product) using independent sources. This rating is not included in our total score. N/A means there is no rating for that company.

The Program for the Endorsement of Forest Certification (PEFC) is an international organisation that works to promote sustainable forest management.

FSC (Forest Stewardship Council) is an international, nonprofit organisation that promotes responsible forest management. It achieves this by setting standards on forest products with a certification process. You'll find the FSC tree-tick logo on many toilet paper packs.

If you take a closer look at the fine print on the FSC logo, you'll notice there are three classifications to the label – FSC Mix, FSC Recycled, and FSC 100%.

This indicates whether the product is claimed to be made from recycled materials (though this may not apply to the packaging or core). See FSC and PEFC certification for more details.

Is the packaging made of paper or plastic? Paper can go in your yellow bin and soft plastics can go to a soft plastics recycling scheme if you can find one, otherwise they go to landfill.

This indicates whether a product specifically claims to be suitable for use with septic systems and composting toilets.

This indicates where the product was manufactured.

This is the price we paid at the time of testing. Price is per pack, and will vary depending on the size of the pack you buy.

This is based on the pack size tested, but will vary depending on pack size and special offers. Check the unit pricing on shelves for the best value for money pack size.

Toilet paper generally ranges from 2 ply to 4 ply. This simply refers to the number of layers of paper used. Generally the higher the ply count, the thicker, softer, stronger and more absorbent the toilet paper should be.