Schedule 9: Charges for single use items Record-keeping and publication of records
Paragraph 7 provides that the regulations may require records to be kept in relation to charges made for single use items in England and Wales and single use plastic items in Northern Ireland, including records relating to the amounts received by the seller by way of charges and the uses to which the proceeds of the charge are put. The regulations may also require that this information is published and is made available to the relevant national authority, an administrator or members of the public upon request.
	Sub-paragraph (4) defines "gross proceeds of the charge" and "net proceeds of the charge" for the purposes of this paragraph.