United Kingdom: The new VAT provisions for drink Deposit Return Schemes will change how VAT is accounted for deposits, shifting liability to scheme administrators. The changes will take effect when the schemes commence in Autumn 2027, following the Finance Bill 2026-27 and associated regulations.
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Key Takeaways
From Autumn 2027, the UK Government's new VAT provisions for drink Deposit Return Schemes will take effect when the schemes commence.
Under the new provisions, scheme administrators will be responsible for accounting for VAT on unrefunded deposits.
The new provisions will remove the requirement for manufacturers and importers to account for VAT on deposit elements, shifting that liability to scheme administrators.
The Finance Bill 2026-27 will introduce the revised VAT framework for deposit schemes.
Primary source
Read the full article at UK GovernmentThis summary was published on VATfaqs.com on 14 July 2026. It relates to VAT developments in United Kingdom. The original source is UK Government.
