Initially to the supermarkets. This is not a tax and the money raised by the levy will not go to the government.
Retailers can choose what to do with the proceeds of the charge, but they are expected to donate it to good causes.
Over the next 10 years the government hopes the charge will raise £730m for such causes.
Retailers will need to report to ministers about what they do with the money, and the government will publish this information each year.