# The Single Use Carrier Bags Charge Regulations (Northern Ireland) 2012, Regulation 9: Record-keeping


(1) A seller shall keep a record of the information specified in paragraph (3) for every reporting year.
(2) Records kept in accordance with paragraph (1) shall be retained by a seller for the period of six years beginning on 31 May in the reporting year following that to which the record relates.
(3) The information is—
(a) the number of single use carrier bags supplied to customers which attract the requirement to charge;
(b) the total proceeds received for single use carrier bags supplied to customers which attract the requirement to charge;
(c) the amount received by way of the 5 pence element of the charge;
(d) any amount of chargeable VAT in respect of the 5 pence element of the charge;
(e) the net proceeds of the charge.

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Source: https://www.legislation.gov.uk/nidsr/2012/9780337989537/regulation/9 (the official version)
Page: https://openlegislation.uk/draft-single-use-carrier-bags-charge-regulations-northern-ireland-2012/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.