Deposit and Return Scheme for Scotland Regulations 2020 (as amended): business and regulatory impact assessment
Full business and regulatory impact assessment for The Deposit and Return Scheme for Scotland Regulations 2020, as amended by the Deposit and Return Scheme for Scotland (Amendment) Regulations 2025; and the Deposit and Return Scheme for Scotland (Designation of Scheme Administrator) Order 2025.
Footnotes
1 Zero Waste Scotland, 2024. DRS Material Recycling Rate 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%.
2 Defra, 2024. Deposit Return Scheme for drinks containers: joint policy statement.
3 Welsh Government, 2024. Written Statement: The Development of a Deposit Return Scheme for Wales.
4 In England and Northern Ireland, the Scheme Administrator is known as the Deposit Management Organisation.
5 The Scottish Government, 2018. Equality Impact Assessment - A Deposit Return Scheme for Scotland; Consultation for A Deposit Return Scheme for Scotland.
6 The Scottish Government, 2019. Deposit return scheme consultation: analysis of responses.
7 Defra, 2021. Introducing a Deposit Return Scheme in England, Wales and Northern Ireland.
8 TOMRA Collection, 2024. Polling shows strong UK public support for deposit return scheme roll out.
9 The Scottish Government, 2024. Household waste generated and managed 2023.
10 Voluntary & Economics Incentives Working Group, 2018. Voluntary & Economics Incentives Working Group Report.
11 Zero Waste Scotland, 2023. Waste (Scotland) Regulations.
12 UK Government, 2020. Environmental Protection Act 1990.
13 The Producer Responsibility Obligations (Packaging and Packaging Waste) Regulations 2024.
14 Defra, 2024. Deposit Return Scheme for drinks containers: joint policy statement.
15 The Scheme Administrator may be called the Deposit Management Organisation (DMO) elsewhere in the UK.
16 Urban areas are defined as large and other urban areas in Scottish Government, 2022. Scottish Government Urban Rural Classification 2020.
17 Defra, 2024. Deposit Return Scheme for drinks containers: joint policy statement.
18 Keep Britain Tidy, 2023. Keep Britain Tidy Joins Drinks Industry and Environmental Charities to Call on PM to Keep DRS Manifesto Promise.
19 Defra, 2024. Deposit Return Scheme for drinks containers: joint policy statement.
20 Welsh Government, 2024. Written Statement: The Development of a Deposit Return Scheme for Wales.
21 The Scottish Government, 2023. National Litter and Flytipping Strategy.
22 The Scottish Government, 2024. National litter and flytipping strategy: update and year 2 action plan.
23 British Columbia, Canadian Government, 1970. The Litter Act 1970.
24 Reloop and The Container Recycling Institute, 2021. Fact Sheet: Deposit Return Systems Reduce Litter.
25 Zero Waste Scotland, 2024. DRS Material Recycling Rate 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%.
26 Defra, 2024. Introducing a Deposit Return Scheme on beverage containers in England and Northern Ireland, Impact Assessment.
27 The Scottish Government, 2024. Managing Waste: New plastics economy global commitment
28 Act of the Scottish Parliament, 2024. Circular Economy (Scotland) Act 2024
29 Resource Association, 2012. Costs of contamination report 2012.
30 These vary by material type. Emissions factors are taken from SWEFT, 2024. Scottish Waste
Environmental Footprint Tool 2022 Household Waste Results Summary.
31 Reloop, 2021. Fact Sheet: Deposit Return Systems Reduce Litter.
32 Circular Online, 2018. New Research Reveals Impact of Litter on UK Wildlife.
33 Eunomia on behalf of Oceana, 2022. The Impact of Beverage Brand Commitments for Recycled Content on the Flow of Plastic Bottles into Aquatic Environments.
34 The Scottish Government, 2018. A Deposit Return Scheme for Scotland Strategic Environmental Assessment.
35 Litter Composition Survey - Summary Report March 2020.
36 Eftec, 2020. Amenity value benefits of a Deposit Return Scheme for drinks containers
37 The Scottish Government, 2021. A Deposit Return Scheme for Scotland: Final Business Regulatory Impact Assessment
38 Defra, 2017. Litter Strategy for England.
39 HM Treasury, 2018. Tackling the plastic problem summary of responses to the call for evidence.
40 Defra, 2017. Litter Strategy for England.
41 Defra, 2017. Litter Strategy for England.
42 Zero Waste Scotland, 2024. DRS Material Recycling Rate Update.
43 Obligated retailers – such as supermarkets and convenience stores.
44 The Scottish Government, 2024. Explore the National Outcomes.
45 Act of the Scottish Parliament, 2009. Climate Change (Scotland) Act 2009.
46 Act of the Scottish Parliament, 2019. Climate Change (Emissions Reduction Targets) (Scotland) Act 2019.
47 The Scottish Government, 2020. Securing a green recovery on a path to net zero: climate change plan 2018-2032 - update.
48 United Nations, 2015. Sustainable development goals.
49 The Scottish Government, 2016. Making Things Last: a circular economy strategy for Scotland.
50 The Scottish Government, 2010. Scotland's Zero Waste Plan.
51 The Scottish Government, 2013. Safeguarding Scotland's resources: blueprint for a more resource-efficient and circular economy.
52 The Scottish Government, 2024. Circular Economy (Scotland) Act 2024.
53 Defra, 2020. Circular Economy Package policy statement.
54 The Scottish Government, 2024. Circular Economy Waste Route Map to 2030.
55 The Scottish Government, 2024. Circular Economy and Waste Route Map to 2030: consultation.
56 HM Revenue & Customs, 2024. Plastic Packaging Tax: steps to take - guidance.
57 The Scottish Government, 2022. Scotland's National Strategy for Economic Transformation.
58 The Scottish Government, 2022. Biodiversity strategy to 2045: tackling the nature emergency.
59 Zero Waste Scotland, 2023. Material Flow Accounts (MFA).
60 Resource Association, 2012. Costs of contamination report 2012.
61 Defra, 2024. Introducing a Deposit Return Scheme on beverage containers in England and Northern Ireland.
62 Defra, 2024. Deposit Return Scheme for drinks containers: joint policy statement.
63 Defra, 2024. Deposit Return Scheme for drinks containers: joint policy statement.
64 The Scottish Government, 2024. Extended Producer Responsibility for packaging, Full Business and Regulatory Impact Assessment (BRIA).
65 The Scottish Government, 2021. A Deposit Return Scheme for Scotland Final Business and Regulatory Impact Assessment (BRIA).
66 DRS in scope drinks will only account for a proportion of a retailer or wholesaler’s sales, and this will vary by retailer/ wholesaler.
67 Association of Convenience Stores, 2022. The Local Shop Report 2022.
68 Association of Convenience Stores, 2022. Rural Shop Report.
69 The Scottish Government, 2024. Extended Producer Responsibility for packaging, Full Business and Regulatory Impact Assessment (BRIA).
70 Reloop, 2018. Transcript from the 1st European Conference on Deposit Systems, Gintaras Varnas, USAD. Lithuanian Deposit System - Environmental Champion in Eastern Europe.
71 Reloop, 2024. Public opinion research on the Deposit Return Scheme.
72 Friends of the Earth Scotland, 2021. 88% of Scottish adults concerned about plastic pollution
73 The Scottish Government, 2025. Deposit Return Scheme for Scotland: Fairer Scotland Duty Assessment 2025.
74 The Scottish Government, 2025. Deposit Return Scheme for Scotland: Equality Impact Assessment 2025.
75 Re-turn, 2024. New Bin Surrounds pilot initiative allows people to donate bottles and cans for others to return.
76 Department of the Environment, Climate and Communications, Ireland, 2025. ‘Many happy returns!’ – Minister marks first birthday of the Deposit Return Scheme.
77 Harbor Aluminium, 2025. Bauxite Production by Country.
78 OEC, 2025. Polyethylene terephthalate.
79 Scottish Government, 2012. The Materials and Articles in Contact with Food (Scotland) Regulations 2012.
80 Alvance website, accessed January 2025.
81 Scottish Development International website, accessed January 2025.
82 Reloop, 2024. Digital deposit return systems: What you need to know (2024).
83 The Scottish Government, 2021. A Deposit Return Scheme for Scotland. Full Business and Regulatory Impact Assessment.
84 The Scottish Government, 2019. Deposit Return Scheme Implementation Advisory Group.
85 The Scottish Government, 2018. A Deposit Return Scheme for Scotland.
86 Defra, 2019. Consultation on introducing a Deposit Return Scheme in England, Wales and Northern Ireland Summary of responses.
87 Defra, 2023. Introducing a Deposit Return Scheme for drinks containers in England, Wales and Northern Ireland Government response.
88 TOMRA Collection, 2024. Polling shows strong UK public support for deposit return scheme roll out.
89 The Scottish Government, 2024. Extended Producer Responsibility for packaging, Full Business and Regulatory Impact Assessment (BRIA).
90 Defra, 2022. Reforming the UK packaging producer responsibility system.
91 Estimates of the baseline recycling rate for in-scope drinks containers are taken from Zero Waste Scotland, 2024. DRS Material Recycling Rate Update.
92 As discussed elsewhere in the BRIA, there are other impacts that are not monetised in this assessment.
93 Zero Waste Scotland, 2024. DRS Material Recycling Rate Update.
94 Defra, 2024. Introducing a Deposit Return Scheme on beverage containers in England and Northern Ireland, Impact Assessment.
95 Re-turn 2023. Re-turn Appoints Ciaran Foley as CEO to lead Ireland’s new Deposit Return Scheme.
96 Using an exchange rate of €1 to £0.86 from April 2024.
97 The Scottish Government, 2019. Deposit return scheme for Scotland: full business case stage 1.
98 The Scottish Government, 2024 Annual survey of hours and earnings: 2024.
99 Office for National Statistics, 2024. Employee earnings in the UK: 2024.
100 Defra, 2024. Deposit Return Scheme for drinks containers: joint policy statement.
101 At a 90% return rate, the DRS is estimated to recycle approximately 22,500 tonnes of PET, 13,000 tonnes of aluminium and 18 tonnes of steel annually. Multiplied by the prices per tonne, these are valued at £16.7 million, £16.2 million and £3,000 respectively.
102 Eunomia, 2017. Impacts of a Deposit Refund System for One-way Beverage Packaging on Local Authority Waste Services.
103 SEPA, 2024. Waste in Scotland 2023.
104 WRAP, 2023. Gate Fees Report 2022-23.
105 WRAP, 2021. Financial Cost of Packaging Litter – Phase 2 – Final Report.
106 The Scottish Government, 2023. Exports statistics Scotland 2021.
107 Ellen MacArthur Foundation, 2022. Global Commitment 2022.
108 Eunomia on behalf of Oceana, 2022. The Impact of Beverage Brand Commitments for Recycled Content on the Flow of Plastic Bottles into Aquatic Environments.
109 TOMRA, 2019. The "return-to-retail" collection model for container deposit return systems.
110 Defra, 2023. Introducing a Deposit Return Scheme for drinks containers in England, Wales and Northern Ireland Government response.
111 Eunomia on behalf of Zero Waste Scotland, 2015. A Scottish Deposit Refund System.
112 Defra, 2017. Litter Strategy for England.
113 Zero Waste Scotland, 2024. Scottish Waste Environmental Footprint Tool 2022.
114 Recycling Today, 2017. Accessed January 2025. Aluminium’s Life Cycle Advantages.
115 Imperial College London & Veolia, 2020. Examining Material Evidence. The Carbon Fingerprint.
116 Scottish Government, 2024. Natural Capital – Importance to the Scottish Economy: Research.
117 Scottish Government, 2023. Accessed January 2025. CO2 emissions emitted in Scotland vs the rest of the world: EIR release.
118 Reloop, 2023. The impact of deposit return systems on beverage sales.
119 Inside food and drink manufacturing, 2022. Consumers and business are confused by deposit return schemes.
120 British Glass, 2019. DRS Open Letter to Scottish Government.
121 Scottish Government, 2019. A Deposit Return Scheme for Scotland. Full Business Case Stage 1.
122 Scottish Government, 2024. Extended Producer Responsibility for Packaging Full Business and Regulatory Impact.
123 European Parliament, 2024. New EU rules to reduce, reuse and recycle packaging.