Single Use Carrier Bag Charge


Northern Ireland’s Single Use Carrier Bags Levy



As from Monday 8th April 2013 the Single Use Carrier Bag Levy came into force.


This piece of legislation is aimed at reducing the amount of plastic bags that are dumped into landfill each year in Northern Ireland.


From this date “all sellers of goods in Northern Ireland must charge their customers at least 5 pence for each single use carrier bag supplied new”.  The retailer must collect this money from the customer, and then forward this money on to The Department of Environment on a quarterly basis.


The retailer will also be required to complete and submit a quarterly return online detailing:

  • No of new single use carrier bags issued from each location
  • Proceeds received from single use carrier bags supplied to customers
  • The amount of VAT chargeable
  • The net proceeds of the charge
  • The retailer has an obligation to keep records in support of the above noted points for 6 years.


In our next article we’ll take a quick look at some of the VAT implications on the carrier bag levy.

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