The Single Use Carrier Bags Charge (Wales) (Amendment) Regulations, SI 2011/2184, make changes to the regulations, which come into force next month, requiring sellers to charge a minimum price for single use carrier bags. One change will ensure that ‘when a customer pays 5p for a single use carrier bag, the 5p includes VAT when paid to a seller who is registered for VAT’.
The Single Use Carrier Bags Charge (Wales) (Amendment) Regulations, SI 2011/2184, make changes to the regulations, which come into force next month, requiring sellers to charge a minimum price for single use carrier bags. One change will ensure that ‘when a customer pays 5p for a single use carrier bag, the 5p includes VAT when paid to a seller who is registered for VAT’.