The Single Use Carrier Bag Charge Regulations (Northern Ireland) 2013 came into operation on 8 April 2013. On 19 January 2015, changes were introduced and the levy applied to ALL new carrier bags with a retail price below 20p, regardless of whether they were single use or reusable and regardless of the material from which they were made.

From that date, sellers of goods in Northern Ireland charged at least 5p for each new carrier bag that they supplied to their customers.

Important Changes

From 1 April 2022 the Northern Ireland Carrier Bag Levy Regulations (as amended) require all retailers to charge at least 25p for ALL new carrier bags supplied, irrespective of material, with a retail price of £5.00 or less.

Payments must be made on a quarterly basis to the Department as below.

Carrier Bag Levy Payment Periods
Quarter Period Owing Payment Due
Quarter 1 April, May & June 1 July - 28 July
Quarter 2 July, August & September 1 October - 28 October
Quarter 3 October, November & December 1 January - 28 January
Quarter 4 January, February & March 1 April - 28 April

The Regulations specify the type of carrier bags that are subject to the 25p levy and the exemptions that apply.

Please note from the 1 April 2022 there will be a number of changes to the exemptions; please ensure that you check if your Carrier bags are subject to the 25p levy. To find out more about exemptions and to read the precise definition of a carrier bag, go to www.nidirect.gov.uk/baglevy.