The Deposit & Return Schemes in Scotland, and in the rest of the UK, will affect:
UK-based beverage brand owners
Importers of beverage containers owned by a non-UK brand
Retailers of single-use beverage containers
If your business falls into one or more of the above categories it will be required to participate in the DRS.  This will require producers of in-scope containers to report the number of containers they supply to the market and pay producer fees to cover the costs of setting up and operating the DRS. Retailers may need to operate a return point where they accept containers from consumers and reimburse the deposits, the costs of which will be covered by a handling fee and deposit values paid to them by the body charged with operating the scheme.