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The scheme would operate along the "producer pays" principle, where the producer pays the proposed deposit amount (20p) to the scheme operator, Circularity Scotland. [6] At each point down the chain, the wholesaler, the retailer, and ultimately the consumer who buy the goods each pay the unit price plus the deposit.
Container-deposit legislation (also known as a container-deposit scheme, deposit-refund system or scheme, deposit-return system, or bottle bill) is any law that requires the collection of a monetary deposit on beverage containers (refillable or non-refillable) at the point of sale and/or the payment of refund value to the consumers. When the ...
The UK Government refused to grant an exemption to the Act, forcing the Scottish Government to announce in 2023 that it would delay the scheme until October 2025 earliest, when a UK-wide deposit scheme is hoped to be implemented: Circular Economy Minister at the time, Lorna Slater, claimed the "UK Government ... has sadly seemed so far more ...
Shoppers can get money back on plastic, glass and cans
A deposit-refund system (DRS), also known as deposit-return system, advance deposit fee or deposit-return scheme, is a surcharge on a product when purchased and a rebate when it is returned. A well-known example is when container deposit legislation mandates that a refund is given when reusable packaging is returned.
A Self Assessment (SA100) tax return. In the United Kingdom, a tax return is a document that must be filed with HM Revenue & Customs declaring liability for taxation. Different bodies must file different returns with respect to various forms of taxation. The main returns currently in use are: SA100 for individuals paying income tax; SA800 for ...
A damage deposit or deposit is a sum of money paid in relation to a rented item to ensure it is returned in good condition. They are particularly common in relation to rented accommodation , where they may also be referred to as a tenancy deposit , bond deposit , [ 1 ] or bond .
Schedule E (tax on employment income) [2] Later a sixth Schedule, Schedule F (tax on UK dividend income) was added. The Schedules under which tax is levied have changed. Schedule B was abolished in 1988, Schedule C in 1996 and Schedule E in 2003. For income tax purposes, the remaining Schedules were abolished in 2005. Schedules A, D and F ...