Draft guidance on proposed legislation for a plastic bag charge in Scotland has been published.

The proposed Single Use Carrier Bags Charge (Scotland) Regulations will take effect on 20 October 2014, subject to final approval by the Scottish Government.

Published by Zero Waste Scotland, the guidance states that all retailers must charge a minimum of 5p for a bag, with those who employ 10 or more staff required to keep a record of bags supplied and money received.

The Scottish Government is encouraging retailers to donate the proceeds from the charge to good causes in Scotland, particularly environmental causes.

A single use carrier bag is defined as made of plastic, paper, plant-based material (other than cotton, flax, hemp, jute or sisal) or natural starch.

Wales introduced a 5p levy in 2011 and England is set to introduce a levy in 2015, although it will only apply to businesses with 250 or more employees. The Association of Convenience Stores has called for the charge to be applied to all stores.

The Scottish guidance can be found here.