PART 1Introduction
Citation and commencement1
1
These Regulations may be cited as the Single Use Carrier Bags Charge Regulations (Northern Ireland) 2013.
2
These Regulations come into operation on 8th April 2013.
Interpretation2
1
In these Regulations—
“the Administrator” means the Department of the Environment;
“the charge” means the full consideration received by a seller for F2carrier bags which attract the requirement to charge;
“consideration” includes any chargeable VAT;
“the Department” means the Department of the Environment;
“discretionary requirement” has the meaning given in paragraph 12(3) of Schedule 6 to the Climate Change Act 2008;
“enforcement costs recovery notice” has the meaning given in regulation 16(1);
“fixed monetary penalty” has the meaning given in paragraph 10(3) of Schedule 6 to the Climate Change Act 2008;
“functions” includes powers and duties;
“late payment penalty” means any increase in an amount payable—
- a
as a fixed monetary penalty, by virtue of paragraph 10 of Schedule 2;
- b
as a variable monetary penalty, by virtue of paragraph 9 of Schedule 3;
- c
as a non-compliance penalty, by virtue of paragraph 8 of Schedule 4;
- a
“net proceeds of the charge” means the proceeds of the charge less—
“non-compliance penalty notice” has the meaning given in paragraph 5(4) of Schedule 4;
“non-monetary discretionary requirement” has the meaning given in paragraph 12(4) of Schedule 6 to the Climate Change Act 2008;
“publicity notice” has the meaning given in paragraph 19(2) of Schedule 6 to the Climate Change Act 2008;
“record” means the information specified in regulation 9(3);
“reporting year” means—
- a
the period starting on the date on which these Regulations come into operation and ending on 5 April 2014;
- b
thereafter, the period commencing 6 April in one year and ending on 5 April the following year; the first such period to commence 6 April 2014;
- a
“specified sum” has the meaning given in paragraph 4(2) of Schedule 2;
“variable monetary penalty” has the meaning given by paragraph 12(4) of Schedule 6 to the Climate Change Act 2008;
“VAT” has the meaning given in section 96 of the Value Added Tax Act 1994 M1.
2
References to—
a
a notice of intent in relation to a fixed monetary penalty, are references to a notice of intent served under paragraph 3(1) of Schedule 2;
b
a final notice in relation to a fixed monetary penalty, are references to a final notice served under paragraph 6(5) of Schedule 2;
c
a notice of intent in relation to a discretionary requirement, are references to a notice of intent served under paragraph 3(1) of Schedule 3;
d
a final notice in relation to a discretionary requirement, are references to a final notice served under paragraph 5(6) of Schedule 3;
e
a notice of intent in relation to a non-compliance penalty, are references to a notice of intent served under paragraph 3(1) of Schedule 4.
Meaning of “carrier bag”F13
In these Regulations “carrier bag” means a bag of any material supplied or designed for the purpose of enabling goods to be taken away or delivered.
Meaning of “seller”4
1
Subject to paragraph (2) “seller” means a person who in the course of trade or business sells goods from a place in Northern Ireland.
2
Where a person (A) sells goods in A's capacity as an officer or employee of another person (B), then for the purposes of these Regulations B is the seller in those circumstances, and not A.
Administrator5
1
The Department shall administer the provision made by these Regulations.
2
The Department may appoint as authorised officers such persons as it considers necessary to administer provision made by these Regulations and may terminate any appointment made under this paragraph.