Dealing with HMRC – policy paper

Revenue and Customs Brief 7 (2013): levy on 'single-use' carrier bags in Northern Ireland

The VAT implications of Northern Ireland's introduction of a levy on the supply of 'single-use carrier bags.


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.