Information

Deposit return scheme: impact on small grocers

A report setting out a table of the values which have been derived and the approach that was taken to generating them.


Section 2: Table of Values

2.1 Cost M2

£4,541 per annum

2.2 Staff cost per hour

£9.59 per hour

2.3 Note about tax

  • The costs are shown pre-tax, however the actual effect on the store will be post tax. Stores can be set up as Ltd Companies, Partnerships or Sole Traders and as such pay different business taxes - either corporation tax or income tax.
  • VAT has been excluded from the cost calculations.

Contact

Email: eqce.cezw@gov.scot

Back to top