Commentary

RCB/14/15 VAT—compulsory charge on single-use carrier bags in England

Part V16 Forms and other HMRC material

RCB/14/15 VAT—compulsory charge on single-use carrier bags in England

RCB/14/15 VAT—compulsory charge on single-use carrier bags in England

Revenue & Customs Brief, Issue 14. 17 August 2015

Purpose

A compulsory charge on carrier bags is to be introduced in England. This is not an HM Revenue and Customs measure. However, there are implications for VAT, Corporation Tax and Income Tax.

This brief explains the basics of the charge and the tax implications.

Who needs to read this?

Suppliers with 250 or more full-time equivalent employees which provide single-use carrier bags when selling goods in England or which provide such bags when selling goods for delivery in England.

Background

Parliament has introduced a compulsory charge

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