Plastic bag environmental levy
Overview
Retailers who supply plastic bags to customers must charge a levy to customers at the point of sale. Currently the levy is 22 cent per shopping bag. Retailers then pay this levy to Revenue. Revenue collects the levy on behalf of the Department of Communications, Climate Action and Environment.
The levy must be itemised on any invoice, till receipt or docket issued to the customer. The levy is not subject to Value Added Tax (VAT).
The Department of Communications, Climate Action and Environment oversee the levy. Revenue collects the levy on their behalf. Revenue pays the levy proceeds into an Environment Fund. This fund finances waste management, litter and other schemes aimed at protecting the environment.
The Plastic Bag Levy is also known as the Environmental Levy on Plastic Bags or the E-Levy on Plastic Bags.
Next: Registering for the Plastic Bag Levy