Commentary

RCB/23/11 VAT—introduction of levy on “single-use” carrier bags in Wales

Part V16 Forms and other HMRC material

RCB/23/11 VAT—introduction of levy on “single-use” carrier bags in Wales

RCB/23/11 VAT—introduction of levy on “single-use” carrier bags in Wales

Revenue & Customs Brief, Issue 23. 21 June 2011

1 Introduction

The Welsh Assembly Government is to introduce a compulsory charge on “single-use” carrier bags which retailers must charge to customers in Wales, with effect from 1 October 2011.

This is not a HM Revenue & Customs measure, but it has implications for VAT and Direct Tax. This brief explains the basics of the charge and the tax implications

2 Who needs to read this?

All retailers within Wales, and any retailers outside Wales who deliver goods to customers in Wales using “single-use” carrier bags.

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial