Environment and Climate Adaptation Levy (Plastic Bags) Regulations 2017 (L.N. No. 61 of 2017).

These Regulations, made under section 17 of the Environment and Climate Adaptation Levy Act 2015, introduces an Environment and Climate Adaptation Levy charged on plastic bags. This Charge must be collected by a cashier at the point at which a plastic bag is provided by the business to a consumer. It shall then be paid to the Chief Executive Officer and Commissioner of Inland Revenue (CEO). The CEO may, in any particular case, require that the Environment and Climate Adaptation Levy be paid within a period of less than one month. A business must display a notice informing consumers of the Environment and Climate Adaptation Levy charged on plastic bags.