Carrier bag levy retailer registration login

Due to essential maintenance this online service may be unavailable at times between 9.00 am and 1.00 pm on Saturday 10 December 2022. Apologies for any inconvenience.

Before you start

Since 1 April 2022, the levy is 25p. This is the minimum amount that retailers can charge. 

Retailers, you set the price of your bags. You may charge more than 25p, but you may not charge less. Any amount over 25p is VATable.

To tell your customers about the changes, download posters and/or shelf cards from the DAERA website:

• Carrier Bag Levy NI - Reuse your carrier bags 

Making declarations and payments

Each quarter retailers need to:

• declare the number of carrier bags they have given out for which they only charged the levy
• declare the number of carrier bags they have given out for which they charged both the levy and their own retail price
• make the associated payment to DAERA within 28 days of the end of the quarter

Note: From 1 April 2022, the levy charge is set at 25p. Before 1 April 2022, the levy charge was set at 5p. 

Payments are due on the following dates for each quarter:

You can contact the DAERA Carrier bag levy team for more advice.

You can find out how any personal information you give to DAERA when using this service will be handled by viewing their privacy notice

 

 

VAT information

If you only charge the levy, then the full amount per bag should be paid to DAERA as VAT does not apply.

If you add your own charge for a bag on top of the levy, the full amount then becomes VATable. Therefore if you charge anything more than the levy the payment to DAERA will be made with the VAT removed:

• 20.8333p payable from 1 April 2022 and 4.1666p is payable for any period before1 April 2022

When you make your declaration, the system will work out the amount to be paid to DAERA. VAT should be paid to HM Revenue & Customs in the normal way.

Guidance

Guidance on the Carrier Bag Levy charging legislation can be found on the DAERA website:

• Carrier Bag Levy