Deposit return scheme: impact on small grocers
A report setting out a table of the values which have been derived and the approach that was taken to generating them.
Section 2: Table of Values
2.1 Cost M2
£4,541 per annum
2.2 Staff cost per hour
£9.59 per hour
2.3 Note about tax
- The costs are shown pre-tax, however the actual effect on the store will be post tax. Stores can be set up as Ltd Companies, Partnerships or Sole Traders and as such pay different business taxes - either corporation tax or income tax.
- VAT has been excluded from the cost calculations.
Contact
Email: eqce.cezw@gov.scot
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