International Review of Waste Management Policy - Department of ...

The plastic bag levy has led to more expensive, long-life bags being developed in the
market. These are considered to be more environmentally friendly as they are
capable of being reused on an ongoing basis.
27.13 Evasion and Enforcement
Some anecdotal evidence of slippage in the application of the plastic bag levy has
been reported. Local authorities carry out inspections of retail outlets with a view to
improving current practices in relation to the implementation of the plastic bag levy
regulations. An enforcement network of local authority officers has been established
to monitor and co-ordinate the enforcement drive for the plastic bag levy.
A number of actions are undertaken by local authorities in ensuring compliance by
retailers with the requirements of the levy regulations. These include visiting retail
outlets and talking to retailers, carrying out initial spot checks and monitoring
implementation.
The role of the Revenue Commissioners relates to the collection of the levy. Revenue
Commissioners are responsible for:
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� Identification of accountable persons;
� Processing returns and payments received from accountable persons;
� Carrying out verification checks relating to the accuracy of returns;
� Pursuing accountable persons who fail to deliver returns and payments within
the statutory time limits;
� Raising estimates where returns are not received or where liability is under
stated;
� Dealing with appeals against estimates raised.
It is intended that, so as to minimise compliance costs on retailers, checks carried out
by Revenue Commissioners will, insofar as possible, be incorporated with checks
carried out in relation to tax liabilities.
Retailers who fail to correctly implement the levy regulations are liable to the following
sanctions:
� 0n summary conviction, a fine not exceeding €3,000, or imprisonment for up
to 12 months, or both; or
� 0n conviction on indictment, a maximum fine of €15 million, or to
imprisonment for up to 10 years, or both.
� A system of daily fines applies where an offence continues to be committed
after conviction i.e. up to €1,000 per day for a summary conviction, or up to
€130,000 for conviction on indictment.
29/09/09