Commentary

RCB/7/13 VAT—introduction of a levy on “single-use” carrier bags in Norther Ireland

Part V16 Forms and other HMRC material

RCB/7/13 VAT—introduction of a levy on “single-use” carrier bags in Norther Ireland

RCB/7/13 VAT—introduction of a levy on “single-use” carrier bags in Norther Ireland

Revenue & Customs Brief, Issue 7. 2 April 2013

Introduction

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.

Legislative framework

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.

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    —     Retailers

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