Environmental Protection Levy (Amendment) Act (No. 6 of 2023).

This Act amends Section 4 of the principal Act regarding the collection of levy imposed on goods set out in Parts I and II of the Schedule and its allocation; collection from manufacturers the amount of the levy imposed on goods set out in Part III of the Schedule and its allocation to the SIRF Fund and to the account specifically created for the support of the Container Deposit Recycling Programme; and the application of the provisions of the Customs (Control and Management) Act for the levy imposed by this Act as if the levy were a duty of customs. It underlines that the collection of levy for goods set out in Part II of the Schedule, shall be paid into the account of the National Solid Waste Management Authority.
New Section 4A is inserted in the principal Act regarding the payment of the amount of the levy shown in Part III of the Schedule by the manufacturers of empty containers made of glass, steel, aluminum or plastic or the producers of such empty containers from high density polyethylene (HDPE) or polyethylene terephthalate (PET) for use in bottling aerated, carbonated, non-carbonated soft drinks, cider, juices, beverage, ale, or malt, to the Department of Environment. This Act repeals Section 7 of the principal Act.