Carrier bag levy retailer registration login
Retailers can declare the number of carrier bags they have given out and make the associated payment to the Department of Agriculture, Environment and Rural Affairs (DAERA) using this online service.
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:
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:
| Quarter | Period owing | Payment due |
|---|---|---|
| Quarter 1 | April, May and June | 1 July to 28 July |
| Quarter 2 | July, August and September | 1 October to 28 October |
| Quarter 3 | October, November and December | 1 January to 28 January |
| Quarter 4 | January, February and March | 1 April to 28 April |
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 and Customs in the normal way.
Guidance
Guidance on the Carrier Bag Levy charging legislation can be found on the DAERA website:
YouTube video guidance
The DAERA Carrier Bag Levy Team has produced a video to help with your registration.
The following video explains how you can register for a Government Gateway Account for use with the Northern Ireland carrier bag levy service: