VAT provisions for Deposit Return Schemes (DRS)
Local copy of L-day_-_Deposit_schemes_.pdf
Local copy of L-Day_2026_EN_-_VAT___Drink_Deposit_Return_Scheme.odt
https://www.gov.uk/government/publications/vat-provisions-for-deposit-return-schemes-drs
seen at 14:32, 13 July in Policy papers and consultations.