Incentivising pro-circular behaviours: proposing a new enhanced capital allowance scheme for remanufactured products - the case of refrigerated display cabinets in the United Kingdom

摘要

A number of behavioural barriers are preventing the development of a Circular Economy in the retail refrigeration sector and it is possible, that financial incentives could help to overcome them. Using Refrigerated Display Cabinets as an example, this paper aims to encourage dialogue between manufacturers and policymakers about developing a new Enhanced Capital Allowance eligibility scheme for a variety of remanufactured product groups. This could be pivotal in encouraging the industry to become more resource-efficient and pro-circular.