The Waste Management (Environmental Levy (Plastic Bag) Regulations 2001 introduced the Plastic Bag Levy. The Levy was introduced on 4 March 2002. The levy was increased to 22 cents per bag from July 1st 2007.

The levy applies to all plastic bags suitable for use by customers at the point of sale in supermarkets, service stations, clothing and footwear stores, books stores or any other sales outlet.

Exemptions apply as follows:

• Plastic Bags solely used for fresh meat, fish and poultry, provided that such bags are not greater in dimension than 22.5mm in width (exclusive of any gussets), by 345mm in depth (inclusive of any gussets) by 450mm in length (inclusive of any handles).

• Plastic Bags solely used to contain non packaged fruit, nuts, or vegetables, confectionery, dairy products, cooked food (whether cold or hot) and ice, provided that such bags are not greater than the sizes  referred to above.

• Plastic bags used to contain goods or products sold on board an aircraft or ship.

These exemptions apply only where bags are used for the purposes referred to above. If other products are placed in these bags, then the retailer must charge the levy to the consumer.

The levy should be itemised on any invoice, receipt or docket issued to the consumer. Roscommon County Council is responsible for enforcing of this levy.