Deposit Return Scheme: what retailers need to know
If you sell drinks in plastic bottles or cans in Ireland, you must be registered with Re-turn, charge a 15c or 25c deposit on each one, and sell only registered stock that carries the Re-turn logo.
The short version.
Ireland's Deposit Return Scheme started on 1 February 2024. It is run by Re-turn, the company approved by the Minister to operate it, under the Separate Collection (Deposit Return Scheme) Regulations 2024.
- Register with Re-turn. Every business that sells in-scope drinks to consumers must, whatever its size.
- Charge the deposit on every in-scope drink and show it as a separate line on the receipt.
- Sell only drinks that are registered with Re-turn and carry the Re-turn logo.
- Take back empty containers and refund the deposit, unless your premises has a take-back exemption.
- Display your Re-turn certificate of registration where customers can see it.
Which drinks are in the scheme.
The scheme covers drinks in PET plastic bottles and in aluminium or steel cans, from 150ml up to 3 litres. That includes soft drinks, energy and sports drinks, water, juices, plant-based milk alternatives, and beer, cider, wine and spirits in those containers.
Outside the scheme:
- Glass bottles. Re-turn says there are no plans to include glass.
- Cartons such as Tetra Pak, and foil or plastic pouches.
- Plastic bottles that are not PET, such as HDPE.
- Milk and dairy-based drinks, including flavoured milk, yoghurt drinks and milkshakes.
- Containers under 150ml or over 3 litres.
The deposit.
The deposit is 15c on containers up to and including 500ml, and 25c on containers over 500ml and up to 3 litres. The amounts are set in the Regulations and have not changed since launch.
The deposit must appear as its own line on any receipt, invoice or docket that shows the price. No VAT is charged on the deposit; VAT on the drink itself is unchanged. Re-turn's Retailer Membership Rules say you may not tie the deposit to a promotion, discount or cashback offer.
What a shop has to do.
Registration is online, through the Re-turn portal reached from re-turn.ie. You enter your company details, accept the Retailer Membership Rules and list each premises.
Unless you are exempt, you must take back any in-scope container a customer returns, wherever it was bought, and refund the full deposit straight away. You can do this over the counter or with a reverse vending machine; a machine is not compulsory. You can refuse a container that is damaged, not empty or has no deposit marking.
Returned containers are stored in barcoded bags that Re-turn supplies, and Re-turn collects them. Re-turn repays every deposit you refund and pays a handling fee on top: 2.2c per container through a machine and 2.6c per container taken back by hand. Re-turn's August 2026 handling-fee review proposes keeping these rates to the end of 2027.
Small shops and the take-back exemption.
A shop with a customer-facing area of 250 square metres or less can apply for a take-back exemption. Storage and office space do not count towards the 250.
The exemption is applied for as part of registration and covers that one premises. It only removes the duty to take containers back. You must still register, charge the deposit and show it separately.
An exempt shop displays the exemption notice and a QR code that points customers to their nearest return point. Exempt shops do not receive the handling fee.
Takeaways, cafés and restaurants.
Food businesses are retailers under the scheme and must register. Where a drink is bought and drunk on the premises, you do not have to charge the customer a deposit. On takeaway sales you do.
Either way, you pay the deposit to your supplier when you buy the stock. If you do not charge it on, you collect the empties yourself and bring them to a return point to get it back.
Imported drinks and the Re-turn logo.
This is the rule that catches out shops that stock imported drinks. Since 1 June 2024 a retailer may only sell in-scope drinks that are registered with Re-turn and carry the logo. The Membership Rules also say you must not buy or accept delivery of in-scope stock without the logo or a registered barcode.
Whoever is first to place a drink on the Irish market is the producer in law, and must register with Re-turn and register each product. If you import directly, or buy from a Northern Ireland distributor that has no entity in the Republic, that is you.
Logo stickers are only allowed with Re-turn's approval and are supplied by Re-turn; they cannot be sourced from anyone else. Since April 2026, Re-turn can also require an Irish barcode label over the original barcode on imported lines it considers a high fraud risk.
Before you buy an imported canned or bottled drink, type its barcode into the barcode checker on re-turn.ie. Imported drinks in glass, cartons or pouches are outside the scheme and are not affected.
How the deposit works on a wholesale order.
Wholesalers must charge the deposit on every in-scope drink they supply and show it as a separate line on the invoice and delivery docket. You pay it with the stock, charge it to your customer, and Re-turn repays you for each deposit you refund.
On this site, lines in deposit containers are marked on the Logistics tab of the product page.
Enforcement.
Local authorities enforce the Regulations, and a retailer that breaks its obligations under them commits an offence. On summary conviction the penalty is a class A fine, which is a fine of up to 5,000 euro, up to 12 months in prison, or both. Separately, Re-turn can end the membership of a retailer that buys or sells non-compliant stock.
Where to get help.
Re-turn's retailer helpline is 1800 852 752, 9am to 5pm Monday to Friday, and retailer queries go to retailers@re-turn.ie. Importers and producers use producers@re-turn.ie.
This guide is a summary for retailers and is not legal advice. The Regulations and Re-turn's own guidance are the authority. Last reviewed 5 October 2026.
Common questions.
Do I have to register if I only sell a few cans?
Is my shop exempt from taking back bottles and cans?
Can I sell imported cans that do not have the Re-turn logo?
Do I charge the deposit on drinks customers have with a meal in my café?
Is there VAT on the deposit?
What is the deposit on a 2-litre bottle?
Are glass bottles part of the scheme?
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