VAT provisions for Deposit Return Schemes (DRS)

Official URL: https://www.gov.uk/government/publications/vat-provisions-for-deposit-return-schemes-drs
Publisher / authority: HMRC
Type: publication
Source: HMRC Budget 2026 tax documents (collection)
Collection heading: —
Published / updated by source: 13 Jul 2026, 12:13 UTC (13:13 BST)
First seen by VERADIQ: 28 Oct 2026, 07:46 UTC

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Document	Published / updated by source	First seen	Versions

Preserved versions

Version	Captured	Reason	Type	Extraction	SHA-256
1	28 Oct 2026, 07:46 UTC	first capture	application/json 14.5 KB	ok:json	`65795328405563452a499f74494761bf328653e85ba682d3bce26209dd259547`

Each version is an immutable copy; the SHA-256 identifies the exact bytes captured. A new version is recorded only when the content genuinely changes. The original is always at the official URL above.