HMRC have issued Revenue and Customs Brief 07/13 VAT: Introduction of a levy on 'single-use' carrier bags in Northern Ireland. The guidance states that where a retailer charges more than the levy amount introduced by The Single Use Carrier Bags Charge Regulations (Northern Ireland) 2013 that the full amount falls within the scope of VAT and the net amount (levy less VAT) should be paid to the Department of Environment Northern Ireland.