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

1. A Deposit Return Scheme for Scotland (DRS)

1. This document is a revised version of the final Business and Regulatory Impact Assessment (BRIA) published by the Scottish Government on 16 March 2020.^[1] It has only been revised to reflect changes made to the design of DRS by The Deposit and Return Scheme for Scotland Amendment Regulations 2022, laid in Parliament on 15 December 2021, including the full implementation date for DRS (see previous page for a list of revisions) and an update to the benefits and costs of the scheme as a consequence; these changes are written subject to the best available information at the time. Information that provides context for the scheme design as set out in the original Regulations, passed by Parliament on 13 May 2020, has not been changed.