As a small retailer, are we obliged to charge for all our carrier bags? If so, do we have to send the proceeds to HMRC?

Q

As a small retailer, are we obliged to charge for all our carrier bags? If so, do we have to send the proceeds to HMRC?

A

The law on carrier bags depends on whether you are based in England, Wales, Scotland or Northern Ireland. All four administrations have their own legislation, which has been very effective in discouraging shoppers from taking single-use carrier bags. Remember that the legislation does not apply to reusable bags.

England

In England, the relevant SI is the Single Use Carrier Bags Charges (England) Order 2015 (SI 2015 No. 776) which introduced a 5p charge on single-use carrier bags.

Note:

The charge applies only to plastic bags.

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