Paragraph 1 I1I2

• Exemption 1

  In respect of the sale of a straw by a person (“P”) who is lawfully conducting a retail pharmacy business where—

  1. (a)

     P—

     1. (i)

        is a sole trader and the transaction is carried out by P personally, or is carried out on behalf of P by a pharmacist or an individual acting under the supervision of a pharmacist (including P), or

     2. (ii)

        is not a sole trader and the transaction is carried out on behalf of P by a pharmacist or an individual acting under the supervision of a pharmacist, and

  2. (b)

     the consumer to whom P supplies the straw declares that they need the straw, or a person to whom they will give the straw needs the straw, for health or disability reasons.

• Exemption 2

  In respect of the provision of a straw free of charge by a person (“P”), where the consumer to whom P supplies the straw (“A”)—

  1. (a)

     is in P’s care, and

  2. (b)

     P, or an individual providing care to A on behalf of P, reasonably believes that A needs the straw for health or disability reasons.

• Exemption 3

  In respect of the provision of a straw free of charge by a person (“P”), where the consumer to whom P supplies the straw declares that they need the straw, or an individual to whom they will give the straw needs the straw, for health or disability reasons.

• Exemption 4

  A straw that is supplied for a purpose connected to the provision of medical care or treatment.

• Exemption 1

  A carrier bag that—

  1. (a)

     has maximum dimensions of 125mm (height) x 125mm (width),

  2. (b)

     does not have a gusset, and

  3. (c)

     does not have handles.

• Exemption 2

  A carrier bag, of a size commensurate to the size or nature of the items to be carried, supplied for the purpose of carrying items of the following description—

  1. (a)

     raw fish, meat or poultry (including raw fish, meat or poultry products) for human or animal consumption (whether or not the item is packaged);

  2. (b)

     any other food for human or animal consumption that is unpackaged;

  3. (c)

     food for human or animal consumption (to the extent the item does not fall within paragraph (a) or (b)) provided free of charge;

  4. (d)

     unpackaged seeds, bulbs, corms or rhizomes;

  5. (e)

     unpackaged goods contaminated by soil;

  6. (f)

     unpackaged blades or bladed articles;

  7. (g)

     unpackaged items made of paper;

  8. (h)

     personal hygiene products provided free of charge;

  9. (i)

     live aquatic creatures in water.

• Exemption 3

  A carrier bag that is supplied for the purpose of carrying alcohol or tobacco in an area designated as a security restricted area under section 11A of the Aviation Security Act 1982 (c. 36).

Any product made of oxo-degradable plastic, whether or not—

1. (a)

   that product appears elsewhere in this table, and

2. (b)

   the particular type of the product, or the purpose for which that product (or particular type of product) is supplied, would otherwise be exempted by way of an entry in column 2.