CIOT responds to Scottish deposit return scheme consultation
Released 28 November 2019
The Chartered Institute of Taxation (CIOT) has responded to the Scottish Government consultation on The Deposit and Return Scheme for Scotland Regulations 2020.
The Regulations 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.
View the CIOT submission.