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Plastic bag environmental levy

  1. Overview
  2. Registering for the Plastic Bag Levy
  3. Returns and payment deadlines
  4. Filing returns and paying the levy
  5. Failure to file or pay on time
  6. What records should you keep?
  7. What checks will Revenue carry out?

Filing returns and paying the levy

Revenue will send an email to your Revenue Online Services (ROS) inbox 14 days before the due date to remind you to pay and file. You can the file the return and pay the levy through ROS.

Revenue issues paper returns to non-ROS customers before the due date. Retailers should complete the return including the Single Debit Authority (SDA) payslip and post to the Collector-General’s Office.

Retailers must submit a nil return where there is no liability due.

Next: Failure to file or pay on time

Published: 30 May 2023 Print this page

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