On 12 September 2018, the European Commission published a proposal for a recasting of the 2008 Return Directive, which stipulates common standards and procedures in Member States for returning irregular migrants who are non-EU nationals. Effectively returning irregular migrants is one of the key objectives of the European Union’s migration policy. However, Member States currently face challenges: national practices implementing the EU rules vary and the overall return rates remain below expectations. The proposal was not accompanied by a Commission impact assessment. The European Parliament's Committee on Civil Liberties, Justice and Home Affairs (LIBE) therefore asked the European Parliamentary Research Service to provide a targeted substitute impact assessment of the proposed recast Return Directive. The assessment considers the main expected impacts of the key provisions of the Commission proposal, focusing on the social, human rights and financial impacts, as compared to the current situation (status quo). The assessment concludes, inter alia, that: 1) there is no clear evidence supporting the Commission’s claim that its proposal would lead to more effective returns of irregular migrants; 2) the Commission proposal complies with the principle of subsidiarity, but some provisions raise proportionality concerns; 3) the Commission proposal would have an impact on several social and human rights of irregular migrants, including likely breaches of fundamental rights; 4) the Commission proposal would generate substantial costs for Member States and the EU; and 5) the Commission proposal raises questions of coherence with other EU legislation, especially legislation that is pending.