And btw contrary to your claim, the proposal would not see the money levied going to the retailer :
Evidence – see the last point below too.
And a tax on the retailer too, as they now have to report, account and somebody will be auditing this.
http://www.carrierbagchargewales.gov.uk/retailers/reportingback/?lang=en
All sellers that employ 10 or more staff and charge for single use carrier bags are required by law to keep an accurate record for every reporting year.
The first reporting year will run from 1 October 2011 until 6 April 2012. Following reporting years will run from 7 April to 6 April.
The records must be kept by the retailer for three years from 31 May in the following year. So the first year’s record must be kept until 31 May 2015, the second year’s record until 31 May 2016 and so on.
The record must contain:
-the number of single use carrier bags charged for;
-the gross (total) amount received from charging for single use carrier bags. So if you charge 10p per bag you would count the total here;
-the gross (total) proceeds of the charge;
-the net (final amount after deductions) proceeds of the charge;
-a breakdown of the difference between the gross and net proceeds including the deduction of VAT and the deductions for “reasonable costs”; and
-what you have done with the net proceeds.
And the 5p does include VAT, from HMRC:
Thus, for the avoidance of doubt, A VAT-registered business would charge 4.17 pence plus VAT.
And any of the money the retailer gives to charity is also tax-deductible…