A Deposit Return Scheme for Scotland: Final Business Regulatory Impact Assessment

This document is a revised version of the final Business and Regulatory Impact Assessment (BRIA) published by the Scottish Government on 16/03/20. It reflects changes made to the design of DRS by The Deposit and Return Scheme for Scotland Amendment Regulations 2022 laid in Parliament on 15/12/21.


An errata was published on 11/02/2022 as a result of the following changes:

PDF page 80: to correct a spelling error and to include headings in Tables 2 and 3

PDF page 152: to include headings in Table 1

PDF page 153: to include headings and correct a number of figures in Table 2

The HTML and PDF have been updated to reflect these changes



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