The Statutory Instrument required for the charge for carrier bags to be doubled to 10p and extended to all retailers will be presented to Parliament on 22 April, representing a delay of about a month.
The Minister is expected to sign it off on 29 April and it will come into force the next day.
The draft guidance (download here) sets out fixed fines of £200 and variable fines to a maximum of £5,000 for failure to charge.
It is now expected only proceeds after expenses and VAT are donated to good causes which has now been made clearer in the guidance and retailers may retain bag charge revenue if they choose.
Further updates will be provided in due course.