Deposit and Return Scheme for Scotland Regulations 2020 (as amended): Fairer Scotland Duty assessment

Footnotes

1 Defra, 2024. Deposit Return Scheme for drinks containers: joint policy statement.

2 Welsh Government, 2024. Written Statement: The Development of a Deposit Return Scheme for Wales.

3 The Scottish Government, 2023. National Litter and Flytipping Strategy.

4 The Scottish Government, 2024. National litter and flytipping strategy: update and year 2 action plan

5 Zero Waste Scotland, 2024. DRS Material Recycling Update. Analysis suggests average recycling rates in Scotland for cans ~74% and for PET ~65%. Discounting materials sorted from residual waste, the recycling rate for cans is estimated to be 58%.

6 The Scottish Government, 2024. Managing Waste: New plastics economy global commitment.

7 Ellen MacArthur Foundation's New Plastics Economy global commitment.

8 The Scottish Government, 2018. A Deposit Return Scheme for Scotland.

9 The Scottish Government, 2018. Deposit Return Scheme for Scotland: Equalities Impact Assessment.

10 The Scottish Government, 2019. The Deposit Return Scheme for Scotland Fairer Scotland Impact Assessment.

11 The Scottish Government, 2019. The Deposit and Return Scheme for Scotland Regulations 2020: accompanying statement and proposed regulations.

12 The Scottish Government, 2019. The Deposit and Return Scheme for Scotland Regulations 2020: accompanying statement and proposed regulations.

13 Defra, 2021. Introducing a Deposit Return Scheme in England, Wales and Northern Ireland.

14 TOMRA Collection, 2024. Polling shows strong UK public support for deposit return scheme roll out.

15 The Scottish Government, 2025. (Amendment of) the Deposit Return Scheme for Scotland Regulations 2020: The Business Regulatory Impact Assessment (BRIA).

16 The Scottish Government, 2025. (Amendment of) the Deposit Return Scheme for Scotland Regulations 2020: Deposit Return Scheme for Scotland: Equality Impact Assessment (EQIA).

17 The Scottish Government, 2025. (Amendment of) the Deposit Return Scheme for Scotland Regulations 2020: Island Communities Impact Assessment (ICIA).

18 The Scottish Government, 2020. The Deposit and Return Scheme for Scotland Regulations 2020.

19 Defra, 2024. Introducing a Deposit Return Scheme on beverage containers in England and Northern Ireland Impact Assessment.

20 The Scottish Government, 2019. The Deposit Return Scheme for Scotland Fairer Scotland Impact Assessment.

21 The Scottish Government, 2019. The Deposit Return Scheme for Scotland Fairer Scotland Impact Assessment.

22 University of Bristol, 2020. The poverty premium: a customer perspective, Personal Finance Research Centre.

23 Citizens Advice Scotland, 2016. Paying more to be poor - The poverty premium in energy, telecommunications and finance in Scotland.

24 University of Edinburgh, 2003. Life in low-income families in Scotland, Centre for Research on Families and Relationships.

25 Public insight Monitor, YouGov 2024. Public attitudes to cost of living and other topics.

26 Office for National Statistics, 2024. Family spending in the UK: April 2022 to March 2023.

27 Kantar on behalf of Defra, 2019. Research to inform the design of an effective deposit return scheme-England-Final report.

28 Relative poverty is defined as: Individuals living in households whose equivalised income is below 60% of UK median income in the same year.

29 The Scottish Government, 2024. Poverty and Income Inequality in Scotland 2020-23.

30 Joseph Rowntree Foundations, 2023. Poverty in Scotland 2023.

31 Absolute poverty is defined as: People living in households whose equivalised household income is less than 60% of the UK median in 2010/11, adjusted for inflation.

32 The Scottish Government national statistics, 2024. Poverty and Income Inequality in Scotland 2020-23.

33 Citizens Advice Scotland, 2016. Poverty Premium in Scotland For Citizens Advice Scotland.

34 The Scottish Government, 2023. Scottish Household Survey.

35 Office for National Statistics, 2022. FOI request. Household disposable income by age group 2022.

36 The Scottish Government, 2024. Poverty and Income Inequality in Scotland 2020-23.

37 Office for National Statistics, 2022. FOI request. Household disposable income by age group 2022.

38 The Scottish Government, 2023. Scottish Household Survey.

39 Office for National Statistics, 2022. Household disposable income and energy expenditure by ethnicity, 2019-2021.

40 National Statistics Annual Update, 2023. Poverty and income inequality in Scotland: 2019-2022.

41 The Scottish Government, 2021. The Cost of Remoteness. Reflecting higher living costs in remote rural Scotland when measuring fuel poverty.

42 The Scottish Government, 2021. The Cost of Remoteness. Reflecting higher living costs in remote rural Scotland when measuring fuel poverty.

43 Systra on behalf of Defra, 2021, Quantifying and Exploring the Potential Impact of a Future Deposit Return Scheme.

44 Scottish Government, 2021. Poverty in Rural Scotland: a review of evidence.

45 Scottish Government, 2023. Scottish Household Survey 2022: Key Findings.

46 Keep Scotland Beautiful, 2023. Scottish Litter Survey (2023), Tracking public perceptions and attitudes towards litter and littering behaviour.

47 Keep Scotland Beautiful, 2023. How Clean Are Our Streets? 2022/2023.

48 Keep Scotland Beautiful, 2024. Scottish Litter Survey (2024), Tracking public perceptions and attitudes towards litter and littering behaviour.

49 Zero Waste Scotland, 2017. Online article accessed November 2024. 11 Facts About Litter in Scotland | Zero Waste Scotland.

50 The Scottish Government, 2025. (Amendment of) the Deposit Return Scheme for Scotland Regulations 2020: Deposit Return Scheme for Scotland: Equality Impact Assessment (EQIA).

51 Systra on behalf of Defra, 2021. Quantifying and Exploring the Potential Impact of a Future Deposit Return Scheme.