1.—(1) A seller must keep a record in relation to a reporting year if required to charge in that year in accordance with article 3.
(2) The record must include the following information—
(a)the number of SUCBs supplied by the seller during the reporting year;
(b)in relation to those bags—
(i)the gross proceeds of the charge;
(ii)the amount of any VAT received by way of the gross proceeds of the charge;
(iii)the amount of any reasonable costs;
(iv)the apportionment between any different kinds of reasonable costs;
(v)the net proceeds of the charge;
(vi)the uses to which the net proceeds of the charge have been put.
(3) The seller must keep the record for a period of three years beginning with 31st May in the reporting year following that to which the record relates.
(4) The amounts specified for the purposes of the definition of “net proceeds of the charge” in paragraph 7(4) of Schedule 6 to the Climate Change Act 2008 are—
(a)the amount of any VAT received by way of the gross proceeds of the charge; and
(b)the amount of any reasonable costs.
(5) For the purposes of sub-paragraph (3), in relation to the reporting year beginning with 7th April 2022, the period of three years begins with 31st May 2023.
(6) In this paragraph, “reasonable costs” means costs reasonably incurred completing transactions, communicating information, obtaining expert advice or carrying on similar activities to enable the seller to comply with this Order.