The Waste Management (Amendment) Bill, 2001, provides for enabling powers for the imposition of an environmental levy in relation to the supply by retailers, at point of sale, of plastic shopping bags to the public, at an initial level of not more than 15p per bag.
The detailed modalities of the proposed levy are currently being finalised and will be specified in due course in regulations. However, it is intended that the Revenue Commissioners will be responsible for the collection and enforcement of the levy. In addition, it is intended that there will be a supplementary requirement on retailers to pass on the full amount of the proposed levy to customers, and this regulatory provision will be enforceable by local authorities.
I am satisfied that the Revenue Commissioners will have the necessary powers, equivalent to those available in respect of the implementation and enforcement of relevant taxation measures, to ensure that the proposed levy can be successfully applied.