Charging for carrier bags
Which businesses are likely to be affected by the Carrier Bag Levy and what transactions you need to charge for.
If you sell goods in Northern Ireland, you must charge customers a levy for each carrier bag supplied new at a place where goods are sold. This levy applies to all carrier bags with a retail price of 拢5 or less. You should familiarise yourself with the Carrier Bag Levy rules on when to charge your customers, and how much you can charge.
Read further information on the . You can also contact the Carrier Bag Levy Team on Tel 028 7744 2056 or by emailing carrierbaglevy@daera-ni.gov.uk.
The levy applies to carrier bags when:
- you buy goods like groceries or clothing
- goods need to be delivered, for example, items bought online which are sent from premises in Northern Ireland and delivered in carrier bags
Types of businesses affected
You are likely to need to charge the levy if:
- you run a store or shop (both high street and local)
- you are a market trader or trade at events/shows across Northern Ireland
- you run a charity shop
How much to charge for carrier bags?
You must charge at least 25p (the levy). You can charge more than the levy for each bag, in which case VAT will apply. Where a retailer charges more than 拢5 for a bag, the levy is not applicable.
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