{"version":"1.0","provider_name":"JSR Chartered Accountants","provider_url":"https:\/\/jsrcharteredaccountants.com","title":"Single Use Carrier Bag charge - VAT implications (Part 2 ) - JSR Chartered Accountants","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\"><a href=\"https:\/\/jsrcharteredaccountants.com\/single-use-carrier-bag-charge-vat-implications-part-2\">Single Use Carrier Bag charge &#8211; VAT implications (Part 2 )<\/a><\/blockquote>\n<script type='text\/javascript'>\n<!--\/\/--><![CDATA[\/\/><!--\n\t\t\/*! This file is auto-generated *\/\n\t\t!function(d,l){\"use strict\";var e=!1,n=!1;if(l.querySelector)if(d.addEventListener)e=!0;if(d.wp=d.wp||{},!d.wp.receiveEmbedMessage)if(d.wp.receiveEmbedMessage=function(e){var t=e.data;if(t)if(t.secret||t.message||t.value)if(!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var r,i,a,s=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),n=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),o=new RegExp(\"^https?:$\",\"i\"),c=0;c<n.length;c++)n[c].style.display=\"none\";for(c=0;c<s.length;c++)if(r=s[c],e.source===r.contentWindow){if(r.removeAttribute(\"style\"),\"height\"===t.message){if(1e3<(a=parseInt(t.value,10)))a=1e3;else if(~~a<200)a=200;r.height=a}if(\"link\"===t.message)if(i=l.createElement(\"a\"),a=l.createElement(\"a\"),i.href=r.getAttribute(\"src\"),a.href=t.value,o.test(a.protocol))if(a.host===i.host)if(l.activeElement===r)d.top.location.href=t.value}}},e)d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",t,!1),d.addEventListener(\"load\",t,!1);function t(){if(!n){n=!0;for(var e,t,r=-1!==navigator.appVersion.indexOf(\"MSIE 10\"),i=!!navigator.userAgent.match(\/Trident.*rv:11\\.\/),a=l.querySelectorAll(\"iframe.wp-embedded-content\"),s=0;s<a.length;s++){if(!(e=a[s]).getAttribute(\"data-secret\"))t=Math.random().toString(36).substr(2,10),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t);if(r||i)(t=e.cloneNode(!0)).removeAttribute(\"security\"),e.parentNode.replaceChild(t,e)}}}}(window,document);\n\/\/--><!]]>\n<\/script><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/jsrcharteredaccountants.com\/single-use-carrier-bag-charge-vat-implications-part-2\/embed\" width=\"600\" height=\"338\" title=\"&#8220;Single Use Carrier Bag charge &#8211; VAT implications (Part 2 )&#8221; &#8212; JSR Chartered Accountants\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe>","description":"What happens if a retailer charges the customer more than the minimum 5 pence for a single use carried bag? &nbsp; If we look an example where a retailer charges 12 pence for a single use carrier bag. The full amount of the 12 pence is subject to VAT.\u00a0 The \u201cnet sale\u201d would amount to &hellip; Continue reading \"\""}