Circular Economy (Environmental Levy) (Plastic Bag) (No. 2) Regulations 2023 (S.I. No. 698/2023)

The Circular Economy (Environmental Levy) (Plastic Bag) (No. 2) Regulations 2023 were introduced to give full effect to Directive (EU) 2015/720, which aims to reduce the consumption of lightweight plastic carrier bags. These regulations define various types of plastic carrier bags, including lightweight and very lightweight plastic carrier bags, and specify the levy amount of 22 cents per bag. Certain classes of plastic bags, such as those used for hygiene purposes or containing specific food items, are exempt from the levy. The regulations also outline the responsibilities of accountable persons, the collection authority, and the procedures for estimation, recovery, and appeals related to the levy. The Revenue Commissioners are designated as the collection authority, and they have the power to authorize officers to enforce the regulations.