Selling fireworks
Fireworks retailing rules and responsibilities for businesses in Northern Ireland including how to apply for a licence to sell fireworks legally and safe storage.
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Carrier Bag Levy VAT
Understand the rules on VAT when charging customers for carrier bags in Northern Ireland.
How do I pay the Carrier Bag Levy to DAERA?
There is an online site which must be accessed to pay the Carrier Bag Levy to the Department of Agriculture, Environment and Rural Affairs (DAERA).
When does the Carrier Bag Levy not apply?
Your business should be aware of the main exemptions from the Carrier Bag Levy in Northern Ireland.
Charging for carrier bags
Which businesses are likely to be affected by the Carrier Bag Levy and what transactions you need to charge for.
The Carrier Bag Levy
A Carrier Bag Levy for each new carrier bag applies to most retail transactions in Northern Ireland.