Plastic bag environmental levy

Returns and payment deadlines

The accounting period is quarterly. Retailers should file a return at the end of each quarter. The return and payment is due on the 19th day of the month following the end of an accounting period.

For example the due date for the period January to March is 19 April.

Retailers can file on an annual basis if they:

  • are fully compliant
  • pay less than €1000 in total over four consecutive quarters.

Revenue places qualifying retailers on an annual filing basis and notifies them. They can revert to quarterly filing.

Annual filers should file their return and pay the levy by the 19 January of the following year.

Next: Filing returns and paying the levy