Since the inception of the plastic bag levy, receipts remitted to my Department by the Revenue Commissioners amount to almost €16 million. Introduction of the levy has led to a dramatic reduction in the number of disposable plastic bags provided to consumers with a consequent positive environmental benefit.
Revenues from the levy are paid into the environment fund. It may be used to support a wide range of waste management, litter and other environmental initiatives as provided for in section 74(9) of the Waste Management Act 1996, as inserted by section 12 of the Waste Management (Amendment) Act 2001.
The Waste Management (Environmental Levy) (Plastic Bag) Regulations 2001 designate the Revenue Commissioners as the responsible authority for enforcing the collection of the plastic shopping bag levy. In addition, the regulations impose a supplementary requirement on retailers to pass on the full amount of the levy to customers. This regulatory provision is being enforced by local authorities. The relevant enforcement officers have extensive powers to enter any retail premises, to conduct any searches or investigations considered necessary, and to inspect or remove any records, books and documents for the purposes of any proceedings in relation to the levy.