Laws & policies / United Kingdom
UK — Deposit Return Scheme for drinks containers (England and Northern Ireland)
- Type
- Regulation
- Jurisdiction
- United Kingdom
- Current stage
- in force
- Impact
- high
- Last verified change
- 13 Jul 2026
- Next date
- 1 Oct 2027 Deposit Return Scheme starts in England and Northern Ireland; producers must be registered with the deposit management organisation.
A deposit return scheme for single-use drinks containers in England and Northern Ireland, run by a deposit management organisation, starting on 1 October 2027.
Overview checked against the official sources · review record
Timeline of verified changes
- 13 Jul 2026HMRC published a policy paper introducing new VAT accounting rules for supplies made under a statutory deposit return scheme.
Source quote
This measure introduces new VAT accounting rules for supplies made under a statutory Deposit Return Scheme (DRS).
- 27 Jan 2025Defra guidance published on 27 January 2025 states that from 1 October 2027 customers will pay a refundable deposit for certain single-use drink containers in England and Northern Ireland.
Source quote
From 1 October 2027, customers will pay a refundable deposit for certain single-use drink containers under the new Deposit Return Scheme (DRS).