- Deposit Return Scheme (DRS) for drinks containers in England and Northern Ireland
- Person pays deposit for in-scope container and can redeem it at designated return point
- DRS starts on 1 October 2027
- Regulations cover scope of DRS, roles of retailers, producers, and suppliers, functions of deposit management organization, and monitoring and enforcement measures
- Further legislation will be made to implement DRS, including VAT treatment of deposits
- UK government and devolved administrations aim for aligned and interoperable DRSs in UK
- Scotland already has legal framework for DRS, further legislation will be made to bring it into effect
Source: taxscape.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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