Regulation 3 Amendment of Schedule 1

in sub-paragraph (1), at the end insert—

“(p)

subject to sub-paragraph (1A), bags intended to be used solely for the purpose of carrying goods purchased—

(i)

for delivery as part of a grocery delivery service; or

(ii)

for collection as part of a service that provides for collection of groceries.”;

after sub-paragraph (1) insert—

“(1A)

Bags falling within paragraph (p) of sub-paragraph (1) are exempted from the charge under regulation 6 only until midnight on 8 July 2020.”