Deposit Return Schemes: VAT
Commons · Question 43325 · Tabled 1 Apr 2025 · Treasury · Official record
Answered 9 Apr 2025
Question
Asked by Euan Stainbank
To ask the Chancellor of the Exchequer, if she will make an estimate of the potential impact of applying VAT to unredeemed deposits in the deposit return scheme on revenues to the Exchequer.
Answer
Answered by James Murray, 9 Apr 2025
The Government is currently considering the VAT treatment of deposits charged under deposit return schemes. Should VAT be applied to unreturned deposits HMRC expect the impact on exchequer receipts to be negligible.