Plastic bag environmental levy

What records should you keep?

The Regulations, referenced on the Department of the Environment, Climate and Communications website, set out details of the records that retailers must keep. Retailers must at least keep records of:

  • an opening and closing stock of plastic bags
  • a record of plastic bag purchases
  • and
  • a record of plastic bags supplied to customers where the Plastic Bags Levy applies.

The records must differentiate between:

  • plastic bags used to contain fresh meat, fish, ice, poultry, fruit, vegetables and other foods that are not otherwise packed
  • and
  • other plastic shopping bags.

Next: What checks will Revenue carry out?