RCB/7/13 VAT—introduction of a levy on “single-use” carrier bags in Norther IrelandRevenue & Customs Brief, Issue 7. 2 April 2013IntroductionOn 8 April 2013 a levy of 5 pence will be introduced on single use carrier bags in Northern Ireland.This Brief explains the VAT treatment of the levy.Legislative frameworkThe levy is being introduced under The Single Use Carrier Bags Charge Regulations (Northern Ireland) 2013 (which can be found at http://www.legislation.gov.uk/nisr/2013/4/introduction/made) which require retailers to charge a minimum of 5 pence for each single use carrier bag provided to customers. Retailers may charge a higher amount if they wish. — Retailers
Revenue & Customs Brief, Issue 7. 2 April 2013
On 8 April 2013 a levy of 5 pence will be introduced on single use carrier bags in Northern Ireland.
This Brief explains the VAT treatment of the levy.
The levy is being introduced under The Single Use Carrier Bags Charge Regulations (Northern Ireland) 2013 (which can be found at http://www.legislation.gov.uk/nisr/2013/4/introduction/made) which require retailers to charge a minimum of 5 pence for each single use carrier bag provided to customers. Retailers may charge a higher amount if they wish.
— Retailers
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