The Association of Convenience Stores (ACS) has updated its Deposit Return Scheme (DRS) guidance for Scotland to reflect the delay to the scheme.
The Scottish DRS was due to go live this August, but has now been delayed until March 1, 2024.
The ACS has developed a guide to DRS as well as a set of frequently asked questions on the details of the scheme in Scotland and elsewhere in the UK.
The ACS said it will continue to provide retailers with guidance on the Scottish scheme “as more information is clarified” by the Scottish Government and scheme administrator Circularity Scotland.
Meanwhile, the ACS has welcomed the UK government’s move to establish how VAT will be applied to the Deposit Return Scheme in the UK. Under existing VAT rules, VAT is chargeable on the price payable for goods and services including any deposit added to the price.
The draft regulations aim to remove complexity for businesses by placing the obligation to account for the VAT on unreturned containers on the manufacturer or importer, the organisation said.
ACS chief executive James Lowman said: “We are supportive of the proposals laid out in the draft regulations as this will protect retailers from the additional administrative burdens associated with the application of VAT to all deposits.”
The draft regulations can be found here.