Plastic bag environmental levy

What checks will Revenue carry out?

Revenue carries out checks on a selective basis to ensure full compliance with the Regulations, referenced on the Government of Ireland website. The Regulations provide powers for Revenue to seek information from, and inspect the records of, plastic bags suppliers to retailers. Revenue uses this information to verify retailer's records.

Local authorities also have a role in ensuring compliance with the Plastic Bag Levy. This mainly consists of:

  • ensuring that retailers charge the levy to their customers
  • taking appropriate action when retailers do not charge the levy
  • and
  • maintaining continued public and business awareness in relation to the levy.

Any undeclared amounts found during Revenue checks plus any appropriate penalties will be payable. Where the retailer and Revenue cannot agree on the amount concerned, Revenue has the power to make an estimate. You can appeal the estimate. Once it becomes payable Revenue can refer the amount to enforcement.