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HMRC internal manual

VAT Supply and Consideration

Single-use carrier bags: introduction

Legislation introduced separately by Parliaments in England and Scotland and the national  assemblies in Wales and Northern Ireland  imposed a minimum charge across the United Kingdom on the supply of certain carrier bags. The charges are intended to protect the environment by encouraging a reduction in the use of these potentially harmful products.

These are not VAT measures and HMRC has no authority to ensure the charges are applied.