We like tax but we can understand that lots of people don’t. It can be punitive, it’s rarely progressive and it’s very complicated. But sometimes it does what it’s supposed to do. Raise money and change behaviour.

Since the 5p charge for plastic bags was introduced on large retailers in England, over £95m has raised for a variety of good causes, especially important at Christmas, the time of giving. And with Blue Planet on the BBC showcasing the damage that is done to the environment by our use of plastics, changing behaviours all the while raising money is a real social benefit.

Although, as the money doesn’t go anywhere near the Treasury, it’s technically not a tax, it’s a charge, I think we can all agree it’s a progressive (not) tax.

AIMS Accountants for Business are the largest independent association of professionally qualified accountants in the UK specialising in accountancy for small, local and independent businesses. AIMS are no ordinary accountants, and we are more than just number crunchers! Find your local AIMS Accountant.