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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).

Your business should be aware of the main exemptions from the Carrier Bag Levy in Northern Ireland.

Which businesses are likely to be affected by the Carrier Bag Levy and what transactions you need to charge for.

A Carrier Bag Levy for each new carrier bag applies to most retail transactions in Northern Ireland.