The Scottish government has confirmed it will introduce a 5p levy on plastic bags from October 2014.
Environment Secretary Richard Lochhead said the charge should reduce bag use in Scotland and raise £5m for good causes each year.
There are already charges on carrier bags in Wales and the Republic of Ireland.
The business organisation CBI Scotland said the move will mean "costly additional red tape".
Mr Lochhead said: "Discarded carrier bags highlight our throwaway society. We use more carrier bags per head in Scotland than any other part of the UK and this is unsustainable.