The Carrier Bag Levy

In Northern Ireland, retailers must charge a levy for all new carrier bags. The main aim is to protect the environment by reducing the number of carrier bags used and encouraging customers to bring and reuse them. Reusing carrier bags saves natural resources and reduces the need for landfill.

As paper bags and other alternatives to plastic bags can damage the environment, the Carrier Bag Levy applies to all carrier bags - not only plastic bags. See charging for carrier bags.

The levy charge for carrier bags applies in most retail transactions, with some exceptions. It is important for your business to be aware when charges apply, to inform your customers, and to register with the Department of Agriculture, Environment and Rural Affairs (DAERA) if you need to pay the levy.

Note: Since 1 April 2022, DAERA increased the Carrier Bag Levy to 25 pence for all bags priced at £5 or less.

This guide will help you and your customers to understand the requirements.