Deposit return scheme for Scotland: business and regulatory impact assessment

1.0 Title of Proposal: A Deposit Return Scheme for Scotland

1. This document is the final Business and Regulatory Impact Assessment (BRIA), which is a development of the partial BRIA published in June 2018 and the full BRIA published in July 2019. It is written subject to the best available information at the time. Some assumptions and variables used in the modelling work for this final impact assessment have changed from previous versions. These changes are detailed in Section 4 Options.