Extract from remaining stages (Commons) of the Finance (No.2) Bill - Jun 20

The Financial Secretary to the Treasury (Victoria Atkins):...Government amendments 18 and 19 intend to avoid any uncertainty for those planning new Deposit return schemes, which introduces rules on accounting for VAT on deposits charged under statutory Deposit return schemes. The amendment will put beyond doubt that VAT is due on unreturned drink deposits, removing any uncertainty for affected businesses...

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