# Four deposit return schemes now run in the tracked EU markets, and the UK’s four nations start together in October 2027

> Ireland (February 2024), Austria (January 2025), Poland (October 2025) and Portugal (April 2026) now charge deposits on drinks containers; England, Northern Ireland, Scotland and Wales follow on 1 October 2027 under one operator; and every EU Member State must separately collect 90% of single-use plastic and metal beverage containers by 1 January 2029.

Publisher: Strategic Packaging Insights  
Published: 2026-10-14  
Last updated: 2026-10-14  
Page: https://www.strategicpackaginginsights.com/insights/deposit-return-europe-uk/

**Ireland (February 2024), Austria (January 2025), Poland (October 2025) and Portugal (April 2026) now charge deposits on drinks containers; England, Northern Ireland, Scotland and Wales follow on 1 October 2027 under one operator; and every EU Member State must separately collect 90% of single-use plastic and metal beverage containers by 1 January 2029.**

Strategic Packaging Insights (SPI) compared the 7 deposit return rules in the SPI Regulation Tracker using what each law, ministry or official operator publishes. Deposits run from 10 to 25 euro cent in the euro schemes and PLN 0.50 to PLN 1 in Poland, and the UK operator has stated a flat 20p.

## Executive summary

Deposit return in Europe is national law meeting an EU deadline. Article 50 of the Packaging and Packaging Waste Regulation (PPWR), Regulation (EU) 2025/40, requires each Member State to collect at least 90% of single-use plastic bottles and metal beverage containers up to three litres by 1 January 2029, and to run a deposit system unless it collected 80% without one in 2026. Four tracked markets already charge deposits, and the UK's four nations start on 1 October 2027.

The schemes look alike from the shelf but differ where money and risk sit. Deposits range from EUR 0.10 in Portugal to EUR 0.25 in Austria and on large Irish containers. Poland licenses several operators and puts a PLN 1 deposit on reusable glass. The UK leaves the deposit to its operator, Exchange for Change, which has stated 20p and set producer fees at 0p until December 2028.

SPI sorts the schemes into four design archetypes, because the archetype tells a drinks producer who sets the deposit, who it pays and how glass is handled. The newest schemes carry the most risk on the 2029 test: Portugal will have run for 32 whole months by then, against 59 for Ireland, and its licence target for 2026 is 40%.

For producers the deposit is a cash item before it is a cost. By SPI's calculation, 10 million containers in the UK put £2 million through the operator; at the 2028 return target of 70%, £600,000 of that would go unredeemed, and at 90% £200,000. SPI's reading is that unredeemed deposits help fund the operator in the early years, which is one reason fees can start low and rise as returns climb.

The moves for leaders are clear: register every in-scope SKU with each operator, plan artwork and barcodes for return machines, model deposit cash flow by currency, and settle the all-island pack question for Northern Ireland and the Republic before 1 October 2027.

## Key findings

1. PPWR Article 50 sets 90% separate collection by weight of single-use plastic bottles and metal beverage containers up to three litres by 1 January 2029, with an exemption only for a Member State that reached 80% in 2026 and notifies a plan by 1 January 2028 (Commission Notice C/2026/3084; [PR-EU-007](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/european-union/pr-eu-007/)).
2. Euro deposits run from EUR 0.10 in Portugal to EUR 0.25 in Austria and Ireland's 500 ml to 3 litre band, and Poland charges PLN 0.50 and PLN 1 (gov.ie; BGBl. II Nr. 283/2023; Government of Portugal; gov.pl).
3. The UK operator stated a flat 20p deposit on 24 April 2026 and set producer fees at 0p from October 2027 to December 2028, then an expected 0.6p for metal and 2.3p for PET to 2032 (Exchange for Change).
4. Portugal's operator must collect 40% in 2026, 80% in 2027, 85% in 2028 and 90% from 2029; the UK path is 70%, 80% and 90% from 2028 to 2030, by item (APA FAQ; SI 2025/67 regulation 81).
5. Poland's ministry reported 3.2 billion deposit containers collected by 21 August 2026, and an operator-data banner gives 5 billion for October 2025 to September 2026 (gov.pl).
6. **SPI analysis:**  Portugal will have run its scheme for 32 whole months when the 2029 deadline arrives, against 59 for Ireland, so it has the least time to show 90%.
7. **SPI analysis:**  per 10 million containers, unredeemed deposits fall from £600,000 at a 70% return to £200,000 at 90% in the UK, and from EUR 600,000 at 40% to EUR 100,000 at 90% in Portugal.

## What the EU now requires

Under Article 50(1) of the PPWR, which has applied since 12 August 2026, each Member State must separately collect at least 90% by weight per year of single-use plastic beverage bottles and single-use metal beverage containers up to three litres by 1 January 2029. Article 50(2) then requires a deposit and return system that charges a deposit at the point of sale (Commission Notice C/2026/3084, section 28, which quotes the article).

The only route out is performance. Under Article 50(5), a Member State that separately collects 80% or more by weight for packaging first placed on the market in 2026 may notify the Commission, with an implementation plan, by 1 January 2028. Recital 144 says deposit systems need not cover wine, spirits and milk products, and recital 142 lets Member States add single-use glass or hospitality drinks.

Article 50(11) and Annex X add minimum design requirements, such as consistent labelling and deposit handling, which apply by 1 January 2029. A system that predates the Regulation is spared only if it reaches 90% by that date; otherwise it must align with Annex X by 1 January 2035 at the latest. No Member State was shown as holding an Article 50(5) exemption on the Commission pages consulted on 14 October 2026 (SPI rule note, [PR-EU-007](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/european-union/pr-eu-007/)).

Packaging in a deposit system is also to carry a harmonised label under Article 12(6), with an implementing act listed for 12 August 2026 on the Commission's timeline. SPI has not yet confirmed that the deposit label act has been adopted; the [PPWR after 12 August 2026](https://www.strategicpackaginginsights.com/insights/ppwr-after-august-2026/) piece tracks the act timetable.

SPI analysis

Article 50 makes a deposit system the default, not an option. Directive (EU) 2019/904 already set 90% by 2029 for plastic bottles; the PPWR adds metal and makes a deposit the expected tool. Member States without schemes have until 1 January 2028 to prove an 80% alternative, and that bar rests on 2026 data already being generated.

## Deposits and scope, scheme by scheme

### Ireland

Ireland's scheme went live on 1 February 2024 and now rests on the Separate Collection (Deposit Return Scheme) Regulations 2024, S.I. No. 33 of 2024, made on 31 January 2024. Regulation 25 revoked the 2021 Regulations, S.I. No. 599 of 2021, and S.I. No. 555 of 2024 later amended the distributor definition, exemption register, enforcement and deposit schedule (Irish Statute Book). The government set the deposit at 15 cent from 150 ml to 500 ml and 25 cent from 500 ml to 3 litres (gov.ie); Re-turn's wholesaler FAQ places a 500 ml container in the 15 cent band.

Producers join Re-turn before placing products, register each product with barcode, dimensions and materials, report monthly, and pay the deposit plus a per-unit fee that varies by material but not by size (Re-turn producer page). Stores of 250 square metres or less may agree an exemption from take-back under Regulation 17, but still charge the deposit. At launch the government expected "more than 2,000 return points".

### Austria

Austria's Pfandverordnung, BGBl. II Nr. 283/2023, has charged EUR 0.25 per container since 1 January 2025 on single-use plastic and metal beverage containers of 0.1 to 3 litres ([PR-AT-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/austria/pr-at-001/)). First placers, including mail-order sellers without an Austrian seat, register each container type with the central body, pay a per-container producer contribution set at least yearly, and mark each container with a barcode and the deposit symbol. The central body, EWP Recycling Pfand Österreich gGmbH, keeps unclaimed deposits and material revenue to fund its tasks (section 11), and pays retailers a handling fee (section 12).

### Poland

Poland built its system into the packaging act through Dz.U. 2023 poz. 1852 and started it on 1 October 2025, a date set by Dz.U. 2024 poz. 1911 (ministry reply to Sejm interpellation 6943). Unlike a single national operator, Poland licenses several operators, each a Polish joint-stock company with share capital of at least PLN 5,000,000 and a permit of up to 10 years. Shops over 200 m2 take back containers; smaller shops charge the deposit.

A further amendment, Dz.U. 2026 poz. 174, lets producers of reusable glass bottles stay outside the operators' systems until 31 December 2028. Poland remains the only tracked scheme with a deposit on reusable glass, and that deposit is twice the single-use one (PLN 1 against PLN 0.50).

### Portugal

Portugal's Volta system launched on 10 April 2026 and is run by SDR Portugal, licensed as managing entity since 1 June 2024. The government's launch note says "O consumidor recebe um depósito de 10 cêntimos por cada unidade devolvida" (the consumer receives a deposit of 10 cent per unit returned) and puts the investment at "cerca de 150 milhões de euros", financed by producers and packers with no public funding (Government of Portugal, 13 April 2026). The transition ended on 9 August 2026. From 12 August 2026 the APA FAQ brings service packaging and plant-based drinks into scope and removes wine-sector products, spirits and dairy, citing PPWR Article 50.

### England, Northern Ireland, Scotland and Wales

The England and Northern Ireland Regulations, SI 2025/67, bring the main duties into force on 1 October 2027 for single-use PET, steel and aluminium containers of 150 ml to 3 litres. Scotland's SSI 2025/188 moved its start to the same day, removed glass and raised the size floor to 150 ml. The deposit is not in either set of regulations: regulation 59 of SI 2025/67 makes the operator set it, and Exchange for Change stated "a flat 20p deposit" on 24 April 2026. It cited research that "deposit levels below 15p are unlikely to provide sufficient incentive" to reach 90% within three years.

Wales starts the same day with glass included. The Welsh Government's written statement of 20 August 2026 appointed Exchange for Change and said glass drinks containers "will be exempt from labelling requirements and carry a zero pence deposit" for a four-year transition. SPI has not yet added the Welsh regulations to the tracker. Exchange for Change opened phase 1 registration on 29 September 2026, and phase 2 opens in January 2027.

## Four scheme archetypes

SPI's framework groups the schemes by who controls the money and the deposit, because that decides what a producer negotiates, budgets and labels.

SPI analysis

Archetype D carries the most price risk for producers, because the operator can change the deposit with three months' notice under regulation 60. Archetype C carries the most choice, and with it the cost of comparing operators. Archetypes A and B are the most predictable, since changing the deposit needs a legal act.

## How the euro deposits compare

Four deposits are set in euro and can be compared directly. Poland's złoty amounts and the UK's pence are excluded.

Ireland is the only euro scheme with two bands; its larger deposit is 1.67 times the smaller (25 / 15). Austria applies one rate from 0.1 to 3 litres, so a 330 ml can and a 1.5 litre bottle carry the same 25 cent. Germany's federal environment ministry states that the law requires "ein Pfand von 25 Eurocent pro Flasche" on single-use packaging such as thin-walled PET bottles and cans (BMUKN FAQ, 22 January 2025), carried forward in section 46 of the new VerpackDG ([PR-DE-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/germany/pr-de-001/)).

**SPI calculation**  within one currency: one million containers in Ireland's larger band means EUR 250,000 paid to Re-turn ahead of consumer refunds (1,000,000 x 0.25); in Portugal the same volume is EUR 100,000. The money comes back as containers return, but the gap is working capital for a fast-growing drinks brand.

## Collection targets: the road to 90%

The UK targets sit in regulation 81 of SI 2025/67, counted separately for England and for Northern Ireland, with a floor of 85% for PET and for other materials from 2030. Ireland's Re-turn names 90% by 2029 as the Single-Use Plastics Directive bottle target it must meet (Re-turn producer page).

### Time to show 90%

SPI analysis

The newest schemes carry the most risk on the 2029 test, but Poland and Portugal launched after the PPWR was signed on 19 December 2024, so they were designed with the EU text known. Portugal widened its scope on the PPWR application date, which suggests schemes will keep being adjusted to EU rules rather than rebuilt. For producers that means scope changes at short notice: a drink outside a scheme today can be inside it next year.

### What the schemes report

By SPI's calculation, Poland's 5 billion over the 365 days from 1 October 2025 is about 13.7 million containers a day. Re-turn's own figures put direct capture at over 76%, below the 90% the PPWR requires, although Re-turn reports a further 15% through mixed dry recycling. How Member States count deposit returns and other separate collection towards 90% will depend on the reporting rules under Article 56.

In practice: Tesco Ireland.

Tesco Ireland runs 345 reverse vending machines across 191 stores and reports a 104% return rate in the second year of Re-turn, against ROI sales of GBP 3,239 million (SPI Buyers Database profile, from the Tesco Sustainability Report 2026 and Annual Report 2026). A rate above 100% means more containers came back through its machines than it sold, which is possible when shoppers return containers bought elsewhere. Tesco also reports running deposit return in Slovakia since 2022 and Hungary since 2025.

In practice: Danone in Poland.

Poland was 3% of Danone's 2025 sales and is home to the Żywiec Zdrój water brand (2025 Universal Registration Document, via SPI Buyers Database profile). Danone says it played a key role in launching the national deposit system, which charges PLN 0.50 on its plastic bottles up to 3 litres. Under the Polish model, a producer of that size chooses which licensed operator carries its containers.

## The cash flow scenario

Deposit money passes through producers and operators before it reaches consumers. Under regulation 22 of SI 2025/67, a UK producer pays the operator an amount equal to the deposit on every item, and regulation 62 makes the operator hold deposit money first to pay refunds. In Austria and Ireland, unredeemed deposits help fund the scheme (section 11 of the Austrian ordinance; Regulation 4 of the Irish regulations).

**SPI calculation**  for the UK row: 10,000,000 x £0.20 = £2,000,000 paid in; at 70% returned, 30% or £600,000 is unredeemed; at 80%, £400,000; at 90%, £200,000. Portugal: 10,000,000 x EUR 0.10 = EUR 1,000,000; at its 2026 target of 40%, EUR 600,000 unredeemed, falling to EUR 100,000 at 90%.

SPI analysis

A scheme's income mix shifts as it matures. In early years, unredeemed deposits are a large source of money; as returns approach 90%, producer fees must carry more of the cost. Exchange for Change's stepped fees, 0p to December 2028 and then an expected 0.6p for metal and 2.3p for PET, fit that pattern, though the operator has given its own reason: support for businesses in the early stages.

**SPI calculation**  for a UK producer placing 100 million containers a year, 40 million PET and 60 million cans: from January 2029, 40,000,000 x 2.3p = £920,000 plus 60,000,000 x 0.6p = £360,000, or £1.28 million a year, against £0 before. Deposit amounts passed to the operator would be 100,000,000 x 20p = £20 million a year, a cash flow rather than a cost. A low case holds fees at 0p if the May 2027 review keeps them there; SPI has no basis for a high case until the operator publishes revised figures.

In practice: Exchange for Change.

The UK operator opened phase 1 registration on 29 September 2026, asking for company details, contacts, trading names and addresses. Its June 2026 retailer package set return handling fees of 3p per container at manual points and 5p up to 225,000 items a year at automated points, then 1.3p, plus £60 million of grants at £6,000 a site for up to 10,000 small independent retailers. Urban shops under 100 m2 are automatically exempt from hosting a return point.

## What each scheme asks of the supply chain

The UK low-volume rule lets a product line under 6,250 containers in the first scheme year, and 5,000 in later years, skip fees, deposits and labelling, though it must still register and report (SI 2025/67, regulation 18). Exchange for Change asked industry to sell through drinks filled before 1 October 2027 by April 2028, a request rather than a legal deadline.

Converters meet deposit schemes through specifications: the deposit symbol and barcode in Austria, the Volta symbol and GTIN in Portugal, the Re-turn logo in Ireland, the KAUCJA mark in Poland and the scheme logo and return code in the UK. Return machines read those marks, so print quality and barcode placement become functional requirements.

SPI analysis

The island of Ireland is the sharpest label case. From October 2027 a drink sold in both Northern Ireland and the Republic needs the UK logo for one and Re-turn's for the other, and Defra guidance tells Republic of Ireland producers supplying Northern Ireland to register with the UK operator. Deposits differ too: 20p stated in Northern Ireland against 15 or 25 euro cent in the Republic. Separate SKUs or dual-marked packs are the practical choices.

## Deposit schemes and packaging EPR: one container, two systems

Deposit schemes sit beside packaging EPR, not instead of it, and each market draws the line differently. In Germany, deposit-liable packaging is exempt from dual-system participation under section 11 of the VerpackDG ([PR-DE-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/germany/pr-de-001/)). In Portugal, packers keep their SIGRE obligations with the existing schemes until the deposit system covers a product; once in Volta, that packaging leaves the yellow bin route, which changes the tonnage reported to those schemes (APA FAQ, via [PR-PT-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/portugal/pr-pt-001/)).

In the UK, containers in the deposit scheme are handled through the operator's fees rather than EPR disposal fees, so producers need to split drinks containers out of their EPR data from 1 October 2027 (Defra guidance, via [PR-GB-004](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-004/)). Ireland deems Re-turn membership to meet certain single-use plastics and packaging duties under Regulation 13 of S.I. 33/2024. Austria's packaging EPR tariff runs separately: the SPI EPR & Plastic Tax Calculator holds ARA's 2026 household rates of EUR 1.04 per kg for plastic and EUR 0.48 per kg for aluminium, among 216 fee rows in 14 markets.

SPI analysis

A drinks producer should expect the same SKU to move between data sets at launch. The risk is double reporting, paying EPR on a container already in the deposit system, or under-reporting, dropping a container from EPR before it is in scope for the deposit. Each market's transition date, 10 April 2026 in Portugal and 1 October 2027 in the UK, is the date the two data sets must split.

### Material choices at the margin

Scope shapes material choices. Glass is out of the schemes in England, Northern Ireland, Scotland, Austria and Portugal; Poland covers it only when reusable, and Wales covers it at a zero pence deposit until 30 September 2031. Ireland covers PET but not other plastics, and the UK excludes HDPE.

SPI analysis

A single-use glass bottle stays outside every tracked deposit scheme except Wales, and an HDPE drinks bottle is outside the Irish and UK schemes. That does not make those formats cheaper overall, because they remain in packaging EPR and, from 2030, in the PPWR recyclability and recycled-content rules in the EU. But a material switch can move a product in or out of a deposit scheme, so brand owners should check the deposit consequences before changing material.

There is also a supply benefit. Recital 141 of the PPWR credits deposit systems with cleaner recycling streams, and Austria's ordinance gives first placers a right to buy sorted material at market price up to 90% of their share (sections 19 and 20). Poland requires records of recycled content in single-use plastic bottles (article 22 of its packaging act). For PET fillers facing recycled-content duties, the deposit stream is the main source of food-grade feedstock, and access terms differ by scheme.

In practice: Ahold Delhaize in Portugal.

Ahold Delhaize holds 49% of a Portuguese joint venture that it does not consolidate (Annual Report 2025, via SPI Buyers Database profile). Drinks bottles and cans sold in those stores have carried the EUR 0.10 Volta deposit since 10 April 2026, and the retail take-back obligation sits with the joint venture, so the duty falls on an entity outside the group's consolidated accounts.

## What non-compliance costs

SPI analysis

One producer selling across Britain will deal with one operator but two enforcement regimes: civil penalties in England and Northern Ireland, criminal offences in Scotland. Directors can be liable in Ireland and Scotland where an offence involved their consent, connivance or neglect.

## Industry reaction

> "By giving these containers a financial value, it incentivises consumers to return them."

***Government of Ireland** , Ossian Smyth, Minister of State with responsibility for Communications and the Circular Economy, [launch press release](https://www.gov.ie/en/press-release/8526d-irelands-deposit-return-scheme-is-now-live), 1 February 2024*

Thirty-two months on, Re-turn's undated homepage reports over 3.2 billion containers returned and direct capture of over 76%.

> "é uma questão de hábito e de logística. Nós temos de criar uma cultura diferente em relação aos resíduos."

In English: it is a question of habit and of logistics. We have to create a different culture towards waste.

***Government of Portugal** , Maria da Graça Carvalho, Minister of Environment and Energy, remarks at the Lisbon launch on 10 April 2026, [government news item](https://portugal.gov.pt/pt/gc25/comunicacao/noticias/volta-sistema-de-deposito-e-reembolso-de-embalagens-entra-em-vigor), 13 April 2026*

The same note put the investment at about EUR 150 million, financed through extended producer responsibility with no public money.

> "Setting a 0p producer fee for the first 15 months of the scheme is intended to support businesses in the early stages of the scheme."

***Exchange for Change** , chief executive, [stepped producer fees notice](https://exchangeforchange.co.uk/news/exchange-for-change-introduces-stepped-producer-fees-for-deposit-return-scheme/), 2 September 2026*

The notice said the 2029 to 2032 rates will be reviewed, validated and reconfirmed in May 2027, five months before launch.

> "With just over a year to go, it is vital that governments and the DMO move quickly to provide clarity on the operational requirements, particularly around glass, that retailers will face and how the scheme will work in practice."

***Association of Convenience Stores** , chief executive, [press release](https://www.acs.org.uk/press-releases/acs-welcomes-appointment-exchange-change-drs-wales), 20 August 2026*

The release welcomed the Welsh appointment, which leaves glass in scope in Wales only, at a zero pence deposit until 2031.

## Start dates, 2024 to 2035

## What leaders should do now

1. **Drinks brand owners, by January 2027:**  complete Exchange for Change phase 1 registration and prepare for phase 2; confirm Re-turn, EWP, SDR Portugal and Polish operator registrations for every in-scope SKU.
2. **Finance directors, in the 2027 budget:**  model deposit cash flow by currency, using Exhibit 8, and agree payment terms with each operator; treat UK fees as 0p to December 2028 with 0.6p and 2.3p as working figures until May 2027.
3. **Packaging and artwork teams, by Q2 2027:**  finalise UK logo and return code artwork for packs filled from 1 October 2027, and decide between separate SKUs and dual-marked packs for the island of Ireland.
4. **Converters and printers, now:**  treat barcode readability on return machines as a quality specification in Austria, Portugal, Poland, Ireland and the UK.
5. **Retail operations leads, before the UK exemption process opens:**  check each store's floor area against the UK, Irish, Polish and Portuguese take-back thresholds and price return machine space against handling fees.
6. **Category and procurement teams, before any material change:**  check whether a switch to glass, HDPE or cartons moves a drink in or out of a deposit scheme in each market.
7. **Public affairs, by 1 January 2028:**  track which Member States without schemes try the Article 50(5) route, since each will either launch a scheme by 2029 or notify an exemption.

This is business guidance, not legal advice; check with counsel and each scheme operator.

## Questions for your board

- How much deposit cash will we have outstanding with operators at any one time, in each currency?
- Are all our in-scope SKUs registered with each operator, and who owns that list?
- What is our plan for drinks sold in both Northern Ireland and the Republic of Ireland from October 2027?
- What would a change in the UK deposit, at three months' notice, do to our pricing and cash flow?
- Which Member States we sell into may launch a scheme by 2029, and are we ready to register there?
- Do our return-machine barcodes and marks meet every operator's specification?

## What to watch

- **Jan 2027:**  Exchange for Change opens phase 2 registration ([PR-GB-004](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-004/), [PR-GB-005](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-005/)).
- **1 Jan 2027:**  Austria's central body must reach 90% collection, and Portugal's licence target rises to 80% ([PR-AT-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/austria/pr-at-001/), [PR-PT-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/portugal/pr-pt-001/)).
- **May 2027:**  Exchange for Change reconfirms the 2029 to 2032 producer fees.
- **1 Oct 2027:**  deposit return starts in England, Northern Ireland, Scotland and Wales ([PR-GB-004](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-004/), [PR-GB-005](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-005/)).
- **1 Jan 2028:**  deadline for Member States to notify an Article 50(5) exemption with an implementation plan ([PR-EU-007](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/european-union/pr-eu-007/)).
- **31 Dec 2028:**  Poland's voluntary period for reusable glass systems ends ([PR-PL-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/poland/pr-pl-001/)).
- **1 Jan 2029:**  90% separate collection and Annex X requirements apply across the EU ([PR-EU-007](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/european-union/pr-eu-007/)).

## Methodology

**Data used:**  the 7 deposit return rules in the SPI Regulation Tracker ([PR-EU-007](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/european-union/pr-eu-007/), [PR-AT-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/austria/pr-at-001/), [PR-IE-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/ireland/pr-ie-001/), [PR-PT-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/portugal/pr-pt-001/), [PR-PL-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/poland/pr-pl-001/), [PR-GB-004](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-004/), [PR-GB-005](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/united-kingdom/pr-gb-005/)) with their SPI rule notes and depth notes, plus [PR-DE-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/germany/pr-de-001/) for context; SPI Buyers Database profiles for Tesco and Danone. Official and operator sources consulted on 14 October 2026: Commission Notice C/2026/3084, the Irish Statute Book, gov.ie, Re-turn, RIS, gov.pl, the Portuguese government and APA, legislation.gov.uk, the Welsh Government, Exchange for Change, ACS and BMUKN.

**Counting rules:**  deposits are quoted only where a law, a ministry or the official operator publishes them, in their own currency, and are never converted or summed. Months are whole months from start date to 1 January 2029. Scenarios assume return rates by unit equal the published targets.

**Cut-off:**  14 October 2026.

**Limitations:**  Article 50 wording is taken from the Commission Notice that quotes it. The tracker record for [PR-IE-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/ireland/pr-ie-001/) cites S.I. 599/2021, which S.I. 33/2024 revoked. Re-turn and Polish banner figures are undated. SPI has not yet confirmed Austrian and Portuguese penalty amounts, the despacho fixing Portugal's deposit, or any official act for a Spanish beverage deposit. Every tracker rule is marked Sourced. This is not legal advice; check with counsel.

## Sources

1. EUR-Lex, Commission Notice C/2026/3084, Guidance document for Regulation (EU) 2025/40, sections 28 to 30, [https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ:C_202603084](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ:C_202603084) (consulted 2026-10-14)
2. EUR-Lex, Regulation (EU) 2025/40, OJ L 22.1.2025, [https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ:L_202500040](https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=OJ:L_202500040) (consulted 2026-10-14)
3. European Parliament Legislative Observatory, Regulation (EU) 2025/40 summary, [https://oeil.europarl.europa.eu/oeil/en/document-summary?id=1802233](https://oeil.europarl.europa.eu/oeil/en/document-summary?id=1802233) (consulted 2026-10-14)
4. Irish Statute Book, S.I. No. 33/2024, Separate Collection (Deposit Return Scheme) Regulations 2024, [https://www.irishstatutebook.ie/eli/2024/si/33/made/en/print](https://www.irishstatutebook.ie/eli/2024/si/33/made/en/print) (consulted 2026-10-14)
5. Irish Statute Book, S.I. No. 555/2024, Separate Collection (Deposit Return Scheme) (Amendment) Regulations 2024, [https://www.irishstatutebook.ie/eli/2024/si/555/made/en/print](https://www.irishstatutebook.ie/eli/2024/si/555/made/en/print) (consulted 2026-10-14)
6. gov.ie, Ireland's Deposit Return Scheme is live (1 February 2024), [https://www.gov.ie/en/press-release/8526d-irelands-deposit-return-scheme-is-now-live](https://www.gov.ie/en/press-release/8526d-irelands-deposit-return-scheme-is-now-live) (consulted 2026-10-14)
7. Re-turn, homepage and producer page (undated; page modified 9 September 2026), [https://re-turn.ie/](https://re-turn.ie/) (consulted 2026-10-14)
8. RIS, Pfandverordnung für Einweggetränkeverpackungen, BGBl. II Nr. 283/2023, [https://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2023_II_283/BGBLA_2023_II_283.html](https://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2023_II_283/BGBLA_2023_II_283.html) (consulted 2026-10-14)
9. gov.pl, System kaucyjny, [https://www.gov.pl/web/klimat/system-kaucyjny](https://www.gov.pl/web/klimat/system-kaucyjny) (consulted 2026-10-14)
10. Dz.U. 2026 poz. 174, Act of 9 January 2026 amending the Act on packaging and packaging waste management, [https://api.sejm.gov.pl/eli/acts/DU/2026/174/text.pdf](https://api.sejm.gov.pl/eli/acts/DU/2026/174/text.pdf) (consulted 2026-10-14)
11. Ministry of Climate and Environment, reply to Sejm interpellation 6943 (27 December 2024), [https://api.sejm.gov.pl/sejm/term10/interpellations/attachment/ATTDCVJR3/i06943-o1.pdf](https://api.sejm.gov.pl/sejm/term10/interpellations/attachment/ATTDCVJR3/i06943-o1.pdf) (consulted 2026-10-14)
12. Government of Portugal, Volta, sistema de depósito e reembolso de embalagens entra em vigor (13 April 2026), [https://portugal.gov.pt/pt/gc25/comunicacao/noticias/volta-sistema-de-deposito-e-reembolso-de-embalagens-entra-em-vigor](https://portugal.gov.pt/pt/gc25/comunicacao/noticias/volta-sistema-de-deposito-e-reembolso-de-embalagens-entra-em-vigor) (consulted 2026-10-14)
13. Agência Portuguesa do Ambiente, Perguntas frequentes SDR, v2.6 (5 June 2026), [https://apambiente.pt/sites/default/files/_Residuos/FluxosEspecificosResiduos/ERE/SDR/perguntas-frequentes-sdr.pdf](https://apambiente.pt/sites/default/files/_Residuos/FluxosEspecificosResiduos/ERE/SDR/perguntas-frequentes-sdr.pdf) (consulted 2026-10-14)
14. legislation.gov.uk, SI 2025/67, Deposit Scheme for Drinks Containers (England and Northern Ireland) Regulations 2025, [https://www.legislation.gov.uk/uksi/2025/67/made](https://www.legislation.gov.uk/uksi/2025/67/made) (consulted 2026-10-14)
15. legislation.gov.uk, SSI 2025/188, Deposit and Return Scheme for Scotland Amendment Regulations 2025, [https://www.legislation.gov.uk/ssi/2025/188/made](https://www.legislation.gov.uk/ssi/2025/188/made) (consulted 2026-10-14)
16. Welsh Government, Written Statement: Appointment of the Deposit Management Organisation for Wales (20 August 2026), [https://www.gov.wales/written-statement-appointment-deposit-management-organisation-wales](https://www.gov.wales/written-statement-appointment-deposit-management-organisation-wales) (consulted 2026-10-14)
17. Exchange for Change, Exchange For Change Introduces Stepped Producer Fees for Deposit Return Scheme (2 September 2026), [https://exchangeforchange.co.uk/news/exchange-for-change-introduces-stepped-producer-fees-for-deposit-return-scheme/](https://exchangeforchange.co.uk/news/exchange-for-change-introduces-stepped-producer-fees-for-deposit-return-scheme/) (consulted 2026-10-14)
18. Exchange for Change, Exchange for Change confirms flat 20p deposit value for DRS (24 April 2026), [https://exchangeforchange.co.uk/news/exchange-for-change-confirms-flat-20p-deposit-value-for-drs/](https://exchangeforchange.co.uk/news/exchange-for-change-confirms-flat-20p-deposit-value-for-drs/) (consulted 2026-10-14)
19. Exchange for Change, Exchange For Change opens registration for Deposit Return Scheme (29 September 2026), [https://exchangeforchange.co.uk/news/exchange-for-change-opens-registration-for-deposit-return-scheme/](https://exchangeforchange.co.uk/news/exchange-for-change-opens-registration-for-deposit-return-scheme/) (consulted 2026-10-14)
20. Exchange for Change, Exchange For Change Announces DRS Support for Retailers (10 June 2026), [https://exchangeforchange.co.uk/news/exchange-for-change-announces-drs-support-for-retailers/](https://exchangeforchange.co.uk/news/exchange-for-change-announces-drs-support-for-retailers/) (consulted 2026-10-14)
21. Association of Convenience Stores, ACS Welcomes Appointment of Exchange for Change for DRS in Wales (20 August 2026), [https://www.acs.org.uk/press-releases/acs-welcomes-appointment-exchange-change-drs-wales](https://www.acs.org.uk/press-releases/acs-welcomes-appointment-exchange-change-drs-wales) (consulted 2026-10-14)
22. Federal Ministry for the Environment (BMUKN), Sind alle Pfandflaschen auch Mehrwegflaschen? (22 January 2025), [https://www.bundesumweltministerium.de/faq/sind-alle-pfandflaschen-auch-mehrwegflaschen](https://www.bundesumweltministerium.de/faq/sind-alle-pfandflaschen-auch-mehrwegflaschen) (consulted 2026-10-14)
23. Company reports via SPI Buyers Database profiles: Tesco PLC Sustainability Report 2026 ([https://www.tescoplc.com/media/yjmlhji0/tesco-sustainability-report-2026.pdf](https://www.tescoplc.com/media/yjmlhji0/tesco-sustainability-report-2026.pdf)) , Danone 2025 Universal Registration Document ([https://www.danone.com/content/dam/corp/global/danonecom/investors/en-all-publications/2026/registrationdocuments/urd2025.pdf](https://www.danone.com/content/dam/corp/global/danonecom/investors/en-all-publications/2026/registrationdocuments/urd2025.pdf)) and Ahold Delhaize Annual Report 2025 ([https://media.aholddelhaize.com/media/um1hqw4v/annual-report-2025.pdf](https://media.aholddelhaize.com/media/um1hqw4v/annual-report-2025.pdf)) (consulted 2026-10-13)
24. SPI Regulation Tracker, 79 rules, and SPI rule notes for PR-EU-007, PR-AT-001, PR-IE-001, PR-PT-001, PR-PL-001, PR-GB-004, PR-GB-005 and PR-DE-001, /data/packaging-regulation-tracker/ (consulted 2026-10-14)