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Carrier bags: regulations

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The Single Use Carrier Bags Charge (Wales) (Amendment) Regulations, SI 2011/2184, make changes to the regulations, which come into force next month, requiring sellers to charge a minimum price for single use carrier bags.  One change will ensure that ‘when a customer pays 5p for a single use carrier bag, the 5p includes VAT when paid to a seller who is registered for VAT’.