The National Audit Office recommended that the Department considers piloting the scheme due to uncertainties around the scale of the benefits to ensure it is value for money. The impact assessment for the deposit return scheme showed that more than 90% of the benefits of the scheme are based on an estimate of the value to society of reducing litter, and this is inherently difficult to determine. The Department was planning to use Scotland’s deposit return scheme as an opportunity to learn lessons, but the launch of this has now been delayed until at least October 2025, which is when the Department plans to launch its scheme.30