The deposit return scheme (DRS) will apply in Scotland from 16 August 2023. Under the DRS, a 20p deposit will be paid on the sale of a drink in certain single-use containers. When an end-consumer returns a container to a return point, the deposit will be repaid to them. The Scottish Government has published a letter in response to a factsheet issued by HM Treasury, setting out how VAT will apply to the DRS.
Source: Deloitte
Latest Posts in "United Kingdom"
- FINTUA Global VAT Guide for September 2025
- UK Supreme Court Rules VAT Applicable on Success Fees After Exit from VAT Group
- JPMorgan Chase Bank NA v HMRC: VAT Dispute on Intra-group Service Taxability, Appeal Dismissed
- UK Considers VAT Cut on Domestic Fuel: Targeted Relief or Broad Measure?
- Supreme Court Clarifies VAT Grouping and Time of Supply Rules in Prudential Assurance Case
