Official URL

https://assets.publishing.service.gov.uk/media/6a54b8c42467584757371dd1/L-Day_2026_EN_-_VAT___Drink_Deposit_Return_Scheme.odt

Attached to

VAT provisions for Deposit Return Schemes (DRS)

Publisher / authority

HMRC

Type

attachment

Source

HMRC Budget 2026 tax documents (collection)

Collection heading

—

Published / updated by source

—

First seen by VERADIQ

28 Oct 2026, 07:46 UTC

Preserved versions

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.