HMRC has published guidance on the implications of a new levy on single use carrier bags supplied in Northern Ireland. Retailers are required to charge a minimum of 5p for each single use carrier bag provided to customers, and may charge a higher amount if they wish. The direct tax and VAT implications are set out in Revenue & Customs Brief 07/13.
HMRC has published guidance on the implications of a new levy on single use carrier bags supplied in Northern Ireland. Retailers are required to charge a minimum of 5p for each single use carrier bag provided to customers, and may charge a higher amount if they wish. The direct tax and VAT implications are set out in Revenue & Customs Brief 07/13.
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