Carrier Bag Charges
- Unused - it’s new and hasn’t been used previously for sold goods to be taken away or delivered
- Plastic
- With handles
- 70 microns thick or less
- Charge at least 5p a bag (including any VAT)
- Make every effort to ensure that you’re charging for self-checkout bags
- Keep a reporting year’s records for 3 years from 31 May in the following reporting year
- Send records to Defra on or before 31 May following the end of the reporting year
- The number of bags supplied
- The gross and net proceeds of the charge
- Any VAT in the gross proceeds
- What you did with the proceeds from the charge
- issue a non-compliance notice with steps you must take to correct a breach
- impose a fixed penalty
- impose a discretionary penalty
- order you to advertise that you’ve broken the law, what their penalty was and how you are now complying
- recover the cost of the investigation from you if you breach the law
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