Waste Management (Environmental Levy) (Plastic Bag) Regulations, 2001 (S.I. No. 605 of 2001).

These Regulations provide for an environmental levy in respect of the supply to customers, at the point of sale of goods or products to be placed in the bags, or otherwise of plastic bags in or at any shop, supermarket, service station or other sales outlet. The levy shall be paid by an “accountable person”, i.e. a person within the meaning of section 72(4) of the Waste Management Act.
An accountable person shall records as specified in these Regulations for the estimation of the levy due and shall have the right to appeal against estimation by the Revenue Commissioners.