VAT Treatment
Irish Revenue treats deposits collected under the Deposit Return Scheme as outside the scope of VAT. This plugin enforces that by routing every deposit line item through a dedicated, no-rate tax category.
What gets created
On install, the migration creates a Commerce tax category:
| Field | Value |
|---|---|
| Name | Container Deposits (No VAT) |
| Handle | containerDeposit |
| Description | Irish DRS deposits - treated as outside the scope of VAT by Revenue. |
| Default | false |
| Tax rates | (none) |
How it's applied
DepositPurchasable::getTaxCategoryId() returns the ID of the containerDeposit category. When Commerce calculates tax on the order, no rate matches the deposit line item, so no VAT is added.
If you delete the category
The override falls back to the store's default tax category - which probably is VAT-applicable. Re-running the install migration (or reinstalling the plugin) recreates the category.
International stores
The category and treatment are written specifically for Irish Re-turn but apply equally to any jurisdiction that treats container deposits as non-taxable (most do). If your jurisdiction treats deposits as VAT-applicable, edit the containerDeposit tax category and attach the appropriate rate - the plugin will pick it up automatically.
Reporting
Deposit line items show up in standard Commerce reports under their own SKU (deposit-<handle>), so you can reconcile what you've collected against what you owe to the DRS operator. The deposit purchasable description includes the deposit type name, making CSV exports human-readable.