Carrier bag levy retailer registration login
Retailers can declare the number of carrier bags they have given out and make the associated payment to DAERA using this online service.
Before you start
Due to essential maintenance this online service may be unavailable between noon and 6.00 pm on Sunday 31 January 2021. Apologies for any inconvenience.
Each quarter retailers are required to:
- declare the number of carrier bags they have given out for which they only charged the 5p levy
- declare the number of carrier bags they have given out for which they charged both the 5p levy and their own retail price of less than 20p
- make the associated payment to DAERA within 28 days of the end of the quarter
Payments are due on the following dates for each quarter:
|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.
You can find out how any personal information you submit to DAERA when using this service will be handled by viewing their privacy notice
If you only charge the levy, then the full 5p per bag should be paid to DAERA as VAT does not apply.
If you add your own charge on top of the levy, the full amount is considered inclusive of VAT. For example, if you charge 7p on top of the levy, then the total amount (12p) is inclusive of VAT. The total VAT in this case would be 2p. 0.83p of this relates to the levy, with 4.17p per bag payable to DAERA.
When you send in your quarterly return, the system will calculate the amount to be paid to DAERA. VAT proceeds should be paid to HM Revenue & Customs in the normal way.
Further information on the carrier bag levy can be found on the following page:
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- Carrier bag levy retailer registration login
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