I am aware of allegations that suppliers of farm plastic are selling this product in contravention of their obligations under the Waste Management (Farm Plastic) Regulations, 1997. Enforcement of these regulations is a matter for relevant local authorities. My Department intends shortly to initiate a review of the 1997 regulations, in consultation with all relevant interests, with a view to facilitating more effective control of free riders, and continued support for the operation of the IFFPG farm plastic recovery scheme.
Enforcement of legislation regarding the application of VAT to sales of farm films is a matter for the Revenue Commissioners and one in which I have no function.