Northern Ireland Carrier Bag Levy

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Northern Ireland Carrier Bag Levy - About

The Single Use Carrier Bag Charge Regulations (NI) 2013 as amended. On 19 January 2015, changes will be introduced and the levy will apply to all new carrier bags with a retail price below 20p – regardless of whether they are single use or reusable and regardless of the material from which they are made.

From that date, sellers of goods in Northern Ireland must charge at least 5 pence for each new carrier bag that they supply to their customers.

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 5 pence levy and provide for a number of exemptions.

They also require sellers to keep records of bags issued and provide for a range of civil sanctions in the event of breaches of the Regulations.