Primary responsibility for enforcement of the plastic bag levy rests with the local authorities and members of the public should report suspected breaches of the plastic bag levy legislation to the enforcement officer in their local authority. Local authorities undertake a range of actions to ensure compliance by retailers with their obligations in respect of the levy, including—
carrying out spot checks at retail premises;
ensuring that the levy is passed on in full to customers;
ensuring that exemptions are not being abused;
checking tills to confirm that customers are being charged the 22 cent levy for plastic bags where applicable;
taking appropriate action where it has been established that the levy has not been charged to customers — such as issuing a letter informing the retailer of their obligations under the legislation and taking appropriate follow up action to ensure compliance where necessary;
investigating complaints from the public in respect of failure by a retailer to charge the levy.
In relation to non-compliance discovered by a local authority enforcement officer, a warning letter is issued and a follow up inspection is carried out. If the retailer is still non-compliant, the next step would be for the local authority to pursue legal action. The Revenue Commissioners will also be contacted if it is suspected that the non-compliance has been ongoing, resulting in a significant amount of levy not having been collected. Statistics collected by the Environmental Protection Agency on local authority enforcement activities indicate that approximately 800 plastic bag levy inspections were carried out by local authorities in 2010. However, my Department does not have information regarding the number of inspections specifically targeting temporary retail settings such as weekend markets.
The Revenue Commissioners are responsible for collection and recovery of the levy and for ensuring that businesses are aware of their obligation in relation to making returns. This involves a range of actions, including—
identification of accountable persons;
processing returns and payments received from accountable persons;
carrying out verification checks relating to the accuracy of returns;
pursuing accountable persons who fail to deliver returns and payments within the statutory time limits;
raising estimates where returns are not received or where liability is understated;
dealing with appeals against estimates raised.
All complaints received in my Department concerning non-compliance are forwarded to the relevant local authority and the Revenue Commissioners. The operation of the levy is also subject to the normal Revenue Commissioners auditing arrangements.
