07.03.23
Scottish Deposit Return Scheme implementation delay
Our recent post commented on the Scottish Deposit Return Scheme, which ambitiously strives to encourage recycling by imposing a deposit on single-use drinks containers.
This was originally envisaged to go live in August 2023 but has now been delayed to 1 October 2025.
Kofax will monitor developments in relation to the scheme and consider our obligations in respect of it.
Browse United Kingdom updates
Scottish Deposit Return Scheme implementation delay
- Other applicable taxes
Plastic Packaging Tax (PPT) increase
- Other applicable taxes
Deposit Return Scheme
- Other applicable taxes
United Kingdom – Windsor framework agreement
- Country updates
Plastic Packaging Tax (PPT)
- Country updates
Draft rules for digital platforms
- Country updates
Reporting rules for digital platforms
- Country updates
Reporting for digital platforms from 2024
- Country updates
New VAT fuel scale charges
- VAT/G(S)ST rate information
Online sales tax for e-commerce
- Other applicable taxes
VAT hospitality rate
- VAT/G(S)ST rate information
Isle of Man Notice on Plastic Packaging Tax (PPT)
- Other applicable taxes
Temporary standard tax rate of 12.5%
- VAT/G(S)ST rate information
Extension of hospitality and tourism VAT reduction
- VAT/G(S)ST rate information
HMRC VAT identification validation checker
- Country updates
The UK extends its reduction of the VAT rate for tourism and hospitality
- VAT/G(S)ST rate information