- Under the schemes, a deposit is to be charged at each stage of the supply chain. The deposit would be added to the price of the goods by the person (such as a manufacturer or importer) who first sells a relevant drink and on any subsequent sales e.g. by wholesalers or retailers. Once the drink has been consumed, if the container is returned, the deposit will be refunded.
- At Budget 2025, the government announced that administration of the scheme would be simplified by removing the requirement for individual producers to account for VAT on unreturned deposits. Instead, this will be done by the Deposit Management Organisation. Draft legislation to implement this announcement was published on 13 July 2026.
- Timing: the schemes are due to be launched in autumn 2027.
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