How do I pay the Carrier Bag Levy to DAERA?
There is an online site which must be accessed to pay the Carrier Bag Levy to the Department of Agriculture, Environment and Rural Affairs (DAERA).
Retailers operating in Northern Ireland must collect a levy from all carrier bags sold. The money collected from the levy must be paid to the Department of Agriculture, Environment and Rural Affairs (DAERA).
To pay the levy to DAERA, you should login to using either Government Gateway (recommended) or nidirect. If you are not already registered for the Carrier Bag Levy, you will be able to self-register.
If you operate as part of a chain or a larger business group, you should confirm with your head office (or accounts section) whether your store is part of a single company-wide return.
Registered businesses are able to manage levy returns online.
You will be in breach of legislation if you fail to register and/or fail to pay the levy to DAERA.
You need to keep and retain the following details for your records:
- the number of carrier bags attracting the requirement to charge which were supplied to customers
- the gross proceeds received for carrier bags which attract the requirement to charge
- the amount received by way of the levy charge
- any amount of chargeable VAT relating to the levy charge
- the net proceeds of the charge
You may be fined or have corrective actions imposed on your business if you don't:
- charge the levy
- pay the proceeds of the charge to DAERA
- keep, retain or supply records
You must make quarterly online returns to DAERA and complete the following information:
- declare the number of carrier bags you have given out for which you only charged levy
- declare the number of carrier bags you have given out for which you charged both the levy and your own retail price
- make the associated payment to DAERA within 28 days of the end of the quarter
| Period owing | Payment due | |
|---|---|---|
| Quarter 1 | April, May and June | 1 July - 28 July |
| Quarter 2 | July, August and September | 1 October - 28 October |
| Quarter 3 | October, November and December | 1 January - 28 January |
| Quarter 4 | January, February and March | 1 April - 28 April |
You can contact the DAERA Carrier Bag Levy Team for further advice on Tel 028 7744 2056 or email carrierbaglevy@daera-ni.gov.uk.