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Plastic bag environmental levy

Failure to file or pay on time

Revenue will issue an estimate of the levy due by retailers who do not submit a return by the due date. The Revenue estimate is the amount of levy that Revenue will pursue if a retailer does not complete and file their return.

If a taxpayer fails to pay the amount due, Revenue may refer the debt for enforcement action. This can include sheriff enforcement, civil proceedings through the courts or attachment of third parties.

Under the Circular Economy and Miscellaneous Provisions Act 2022 (Payment etc. of environmental levy), interest applies to late payments. This covers any payment made after the due date

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Published: 20 May 2025 Print this page

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