{
  "url": "https://openlegislation.uk/single-use-carrier-bags-charge-regulations-northern-ireland-2013/regulation-9",
  "json_url": "https://openlegislation.uk/single-use-carrier-bags-charge-regulations-northern-ireland-2013/regulation-9.json",
  "legislation": "nisr/2013/4",
  "legislation_title": "The Single Use Carrier Bags Charge Regulations (Northern Ireland) 2013",
  "legislation_url": "https://openlegislation.uk/single-use-carrier-bags-charge-regulations-northern-ireland-2013",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Record-keeping",
  "text": "(1) A seller shall keep a record of the information specified in paragraph (3) for every reporting year.\n(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.\n(3) The information is—\n(a) the number of carrier bags supplied to customers which attract the requirement to charge;\n(b) the total proceeds received for carrier bags supplied to customers which attract the requirement to charge;\n(c) the amount received by way of the 25 pence element of the charge;\n(d) any amount of chargeable VAT in respect of the 25 pence element of the charge;\n(e) the net proceeds of the charge.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Regulations (excl. regs. 1(1), 3) substituted (19.1.2015) by Carrier Bags Act (Northern Ireland) 2014 (c. 7), s. 9(3)(b) (6) (with s. 9(7))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 9(3)(c) substituted (1.4.2022) by The Single Use Carrier Bags Charge (Amendment and Revocation) Regulations (Northern Ireland) 2022 (S.R. 2022/33), regs. 1, 5(1)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in reg. 9(3)(d) substituted (1.4.2022) by The Single Use Carrier Bags Charge (Amendment and Revocation) Regulations (Northern Ireland) 2022 (S.R. 2022/33), regs. 1, 5(1)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2013/4/regulation/9",
    "retrieved_at": "2026-10-29T01:12:27.474221+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}