11 Exempt packaging
In regulation 12 (exempt packaging)—
(a) for paragraph (2)(e), substitute—

“(e) where paragraph (4) applies, packaging which is—
(i) scheme packaging as defined in regulation 3(2) of the Deposit and Return Scheme for Scotland Regulations 2020, or returnable packaging as provided for in any other regulations made under section 84 of the Climate Change (Scotland) Act 2009, or
S.S.I. 2020/154 as amended by S.S.I. 2022/76, 2023/201 and 2023/334.
2009 asp 12.
(ii) a deposit item for the purposes of regulations made under section 50 of, and schedule 8 of, the Environment Act 2021,
2021 c. 30.”

,
(b) for paragraph (4), substitute—

“4 This paragraph applies where the packaging referred to in paragraph (2)(e) can be returned in exchange for payment of a sum equal to the amount of a deposit—
(a) under a deposit and return scheme established by—
(i) the Deposit and Return Scheme for Scotland Regulations 2020,
(ii) regulations made under section 84 of the Climate Change (Scotland) Act 2009, or
(b) under a deposit scheme established by regulations made under section 50 of, and Schedule 8 of, the Environment Act 2021.”

,
(c) omit paragraph (5).