The Deposit and Return Scheme for Scotland Regulations 2020

By Technical Team on 28 Nov 2019

The Chartered Institute of Taxation (CIOT) responds to the Scottish Government consultation on The Deposit and Return Scheme for Scotland Regulations 2020.

These are intended to establish a Deposit Return Scheme, which would enable consumers to take single-use containers back and redeem a 20p deposit from any retailer selling drinks covered by the scheme, including plastic bottles made from PET plastic, aluminium and steel cans and glass bottles.