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The Single Use Carrier Bags Charge (Wales) Regulations 2010

Status:

This is the original version (as it was originally made).

Record-keeping

8.—(1) A seller must keep an accurate record of the information specified in paragraph (3) for every reporting year.

(2) Records must be retained by a seller for a period of three years beginning on 31 May in the reporting year following that to which a record relates.

(3) The information is—

(a)the number of single use carrier bags supplied by the seller which attract the charge;

(b)the gross amount received by the seller by way of charges for single use carrier bags which attract the charge;

(c)the gross proceeds of the charge(1);

(d)the net proceeds of the charge(2);

(e)a breakdown of how the amount which represents the difference between the gross and net proceeds of the charge has been arrived at, including (in particular)—

(i)the apportionment between any attributable VAT and reasonable costs;

(ii)the apportionment between different heads of reasonable costs;

(f)the uses to which the net proceeds of the charge have been put.

(4) The following are 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(3)—

(a)the amount of any attributable VAT;

(b)the amount of any reasonable costs.

(5) In this regulation—

  • “attributable VAT” (“TAW briodoladwy”) means VAT on the supply by the seller of single use carrier bags which attract the charge;

  • “reasonable costs” (“costau rhesymol”) means—

    (a)

    costs reasonably incurred by a seller to enable the seller to comply with these Regulations;

    (b)

    costs reasonably incurred by a seller to enable the seller to communicate information about the charge to customers;

  • “VAT” (“TAW”) has the meaning given in section 96 of the Value Added Tax Act 1994(4).

(1)

For the meaning of “gross proceeds of the charge” see paragraph 7(4) of Schedule 6 to the Climate Change Act 2008.

(2)

For the meaning of “net proceeds of the charge” see paragraph 7(4) of Schedule 6 to that Act.

(4)

1994 c. 23; there are amendments to section 96 which are not relevant to these Regulations.

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