Addendum to Final Business and Regulatory Impact Assessment for the Deposit and Return Scheme for Scotland Regulations 2020: October 2026
This is an Addendum to the Final Business and Regulatory Impact Assessment for The Deposit and Return Scheme for Scotland Regulations 2020 (as amended by the DRS Amendment Regulations 2026); and the DRS for Scotland (Designation of Scheme Administrator) Order 2026.
Costs, impacts and benefits
46. The ability for SEPA to recover costs and undertake enforcement activity in relation to the functions of the scheme administrator between December 2026 and October 2027 will introduce an additional direct cost to business of £0.7M. This cost will be paid by the designated scheme administrator, and charged to producers as part of the registration fees required under the scheme. This is equivalent to 0.04% of estimated scheme costs over the ten year modelling period.
47. There is an equivalent saving to the public sector of £0.7M, reflecting that regulatory costs between December 2026 and October 2027 will be paid by the scheme administrator, in line with the principle of producer responsibility.
48. There is no change to the estimated Net Present Value of the DRS of £366m over a ten year period.