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Compulsory charge on single-use carrier bags in England

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The government has issued a Revenue and Customs Brief 14/2015 outlining the basics of the compulsory charge on carrier bags and the associated VAT, corporation tax and income tax implications. The compulsory charge comes into force in England on 5 October 2015. It applies to single-use carrier bags provided with goods supplied from companies with more than 250 full-time equivalent employees. See

Issue: 1275
Categories: News