The scheme administrator for Scotland’s deposit return scheme (DRS) Circularity Scotland (CSL) collapsed with debts and liabilities of over £86 million, filings reveal.

CSL entered administration in June, putting 60 jobs at risk, after Scotland’s DRS was delayed until at least October 2025 after the UK government declined a request for full exclusion from the Internal Market Act, which meant the scheme must exclude glass.

Documents from companies house show the firm collapsed with debts totalling £86, 186, 796 with total assets available for preferential creditors estimated to be £2,111,836.

The largest creditor listed is Biffa, the logistics partner for Scotland’s delayed DRS, with a liability of £65 million.

An administrator’s proposal document states that based on current estimates, unsecured creditors will only receive a nominal dividend. The document continues that administrators are yet to determine this amount but will do so when they have realised assets and paid associated costs.

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