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United Kingdom · Question · Written question

UIN 101829

Deposit Return Schemes: VAT

Original

answeredUnited Kingdom· UK Parliament· EN

Introduced

11 January 2022

Last action

19 January 2022 · Answer

Status

Answered

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Discovery layer

Source updated

19 January 2022

Summary

To ask the Chancellor of the Exchequer, whether he plans to exempt deposits collected as part of the Deposit Return Scheme from VAT.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 11 January 2022

    Written question

    To ask the Chancellor of the Exchequer, whether he plans to exempt deposits collected as part of the Deposit Return Scheme from VAT.

    Source: Commons

  2. 19 January 2022

    Answer

    VAT is charged on the supply of most bottled drinks and in such cases, where the price of a drink includes a deposit on the bottle, VAT is due on the whole price. This is in line with the VAT principle that applies to deposits generally. It is also consis...

    Source: Written answer

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