Policy paper

Revenue and Customs Brief 38 (2014): VAT - compulsory charge on single use carrier bags in Scotland

From 20 October 2014 the Scottish Parliament will introduce a compulsory charge on single use carrier bags provided with goods supplied in or from Scotland.

Documents

Details

Revenue and Customs Brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Published 16 October 2014