EPD - Environmental Levy Scheme on Plastic Shopping Bags

The Scope

The Levy

Plastic Shopping Bags Subject to the Environmental Levy

The Product List

The Administration of the Levy Scheme

General

Type 1 Exemption – Exemption for Non-specified Goods

Type 2 Exemption – Exemption for Third Party Operator

Application for Registration

Completing the Registration Form

Certificate of Registration

Change of Information

Variation of Exemption

Deregistration of Registered Retailer / Registered Retail Outlet

Enquiries

Forms for Download

Filing the “Quarterly Return and Payment” Form

Completing the “Quarterly Return and Payment” form

Levy Scheme Implementation Dates

Scope of Levy Scheme

Exemptions under Levy Scheme

Implementation

For Trade

General Matters

Levy Scheme Implementation Dates

Registration Matters

Display of Registration Certificate

Application for Exemption

Submission of Quarterly Return and Payment

Environmental Levy Scheme on Plastic Shopping Bags - FAQ - Trade

VII. Record-Keeping

Q.41

What records should be kept under the scheme?

A.41

A registered retailer must ensure that records, invoices, receipts, delivery notes or any other documents that contain sufficient details to enable the EPD to readily verify the following matters in respect of each registered retail outlet of the retailer are kept -

the number of plastic shopping bags provided to a customer in each retail transaction of the retail outlet except for any bags provided from an exempted area of the retail outlet;
the amount charged for those bags by the retailer ;
the number of plastic shopping bags contained in each shipment of plastic shopping bags to the retail outlet except for any bags to be provided from an exempted area of the retail outlet that is subject to the criteria for a Type 2 exemption ; and
the number of plastic shopping bags procured by the retailer and relating to each shipment referred to in paragraph (c).

Q.42	How long should the records be kept?
A.42	A registered retailer should ensure that the records and documents relating to each return submitted are kept for not less than 5 years from the end of the calendar year to which the return relates.

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