Environmental Levy on Plastic Bags
An Appropriate Solution for Protecting the Environment
Ireland's 'green' image has given us a competitive advantage in the food and tourism sectors and Ireland is well-regarded as a country in which it is desirable to live and work. However the threats to our environment have been growing and the Government is committed to implementing a series of effective policies and measures aimed at minimising these threats.
Plastic bags are a visible and persistent component of litter pollution in urban, rural and coastal settings and they undermine Ireland's clean, green image.
An environmental levy on the use of plastic bags offers an appropriate solution towards reducing the consumption of plastic shopping bags and thereby reducing the consequential environmental problem of litter.
The Government therefore decided that, with effect from 4 March 2002, a levy of 15 cent per bag would be imposed at point of sale on the supply, by retailers, of plastic bags to customers. The current levy of 22 cent per plastic bag was introduced on 1 July, 2007.
In accordance with the "polluter pays" principle, the levy is collected by retailers from customers, who are of course free to reduce or eliminate their use of plastic bags. Retailers are required to separately itemise leviable bags on till receipts. The levy proceeds are paid into an Environment Fund to be used to finance a range of waste management, litter and other appropriate initiatives aimed at protecting the environment.
The Levy System
Levies collected by retailers are to be remitted to Revenue on a quarterly basis.
Enquiries in relation to the new environmental levy on plastic bags should be made to:
Services and Transactions Taxes Unit,
Collector-General,
Mill Lane,
Listowel,
Co. Kerry
LoCall: 1890 20 30 70
Email: elevy@revenue.ie