Regulation 10 Record to be kept by supplier
A supplier must keep a record of the information specified in paragraph (2) for every reporting year in which the supplier supplies a single use carrier bag in respect of which there is a requirement to charge under regulation 6.
The specified information is—
the number of single use carrier bags in respect of which there is a requirement to charge under regulation 6 that are supplied by the supplier;
the consideration paid to the supplier for such bags;
the amounts as specified in regulation 9(2); and
the net proceeds raised by the charge.
A record kept for the purposes of this regulation must be retained by the supplier for a minimum period of three years beginning on 31st May following the end of the reporting year to which the record relates.