The necessary legislative basis for the introduction of an environmental levy on disposable coffee cups is will be provided via the Circular Economy Bill, 2021. The General Scheme of the Bill was published in May 2021, and the aim is to seek its enactment as a priority before the end of this year.
Precise details regarding scope and rate of the levy on disposable coffee cups will then be set out in related secondary legislation, with the intention of bringing the levy into force as early as possible in 2022.
My Department does not hold any reliable data regarding the current total number of disposable coffee cups used each year, and so cannot provide the requested estimated yield. I would however point out that the introduction of this environmental levy is not primarily intended as a revenue raising measure, but rather as a means of incentivising increased use of affordable,
re-usable alternatives to disposable coffee cups. Such cups are single use items which represent an almost entirely avoidable waste stream.