In England the general headline is that the charge to consumers is going up from 5p to 10p and will now include smaller businesses also; previously exempt. However smaller businesses with less than 250 employees do not need to keep any records. For full details for England see:
https://www.gov.uk/guidance/carrier-bag-charges-retailers-responsibilities
In Wales and Scotland, it is worth noting the charge includes any bag deemed ‘single use’ so that includes paper bags also.
Trusted in the industry for over 30 years.