As such year 1 (2019-20) will consist of a preparation and implementation phase for training, public awareness, etc. with implementation at some point during year 2 (2020-21). Please note that for costings purposes, a start date for the implementation of opt-out of 1 April 2020 has been assumed, although implementation may well start later in that year (in which case there would be a proportionate reduction in the recurring costs for 2020-21).