Circular Economy and Miscellaneous Provisions Act 2022

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Payment etc. of environmental levy

12. (1) The environmental levy shall be payable by the person who carries on the business of selling goods or products—

(a) where section 11 (1)(a) applies, in or at such class of retail premises prescribed for the purposes of that section, and

(b) where section 11 (1)(b) applies, in or at the supermarket, service station or such other class of retail premises prescribed for the purposes of that section,

or if 2 or more persons each carry on such a business, whichever of them causes to be made the particular supply of the single-use item to which the levy relates.

(2) Regulations under section 11 (1) shall—

(a) specify the person or persons to whom the environmental levy shall be payable (who, or each of whom, is referred to in this Part as a “collection authority”),

(b) confer powers on a collection authority with respect to the collection and recovery of the environmental levy (and, for this purpose, the regulations may adapt, with or without modifications, the provisions of any enactment relating to the estimation, collection and recovery of, or the inspection of records or the furnishing of information in relation to, any tax charged or imposed by that enactment).

(3) Regulations under section 11 (1) may provide for any or all of the following:

(a) the times at which payment of the levy shall be made and the form of such payment;

(b) the notification to a collection authority by a person who carries on a business of the kind referred to in subsection (1) (being a business that involves the supply of single-use items in the circumstances mentioned in section 11 (1)(a) or (b) ), of that fact;

(c) the keeping of specified records by a person referred to in subsection (1) in respect of matters connected with liability to pay the levy and the form of such records;

(d) the furnishing of such records and other specified information relating to liability as aforesaid at specified intervals to a collection authority and the manner in which such records and information shall be so furnished;

(e) the giving of specified notices, at the time of a specified act being done that involves a single-use item referred to in section 11 (1)(a) or (b), in a specified manner and in a specified form, of the fact that a levy is payable (whether in relation to that act or a previous such act);

(f) the giving of notice in a supermarket, service station or other class or classes of retail premises as may be prescribed, in such form and manner as may be prescribed, of the fact that a levy is payable in respect of a single-use item referred to in section 11 (1);

(g) the specifying of a class of single-use cup, single-use container or single-use packaging excepted from the definition in section 6 of single-use cup, single-use container or single-use packaging, as the case may be, by reference to either or both of the following:

(i) one or more of the size, composition or intended use of the cup, container or packaging, as the case may be;

(ii) the place of supply of the cup, container or packaging, as the case may be;

(h) the specifying of a class or classes of bag excepted from the definition of plastic bag in section 6 by reference to either or both of the following:

(i) one or more of the size, composition or intended use of the bag;

(ii) the place of supply of the bag;

(i) exceptions in specified circumstances from the liability to pay the levy;

(j) the payment of the levy by specified persons to be deferred in specified circumstances;

(k) the keeping by collection authorities of such records and accounts that the Minister may prescribe in respect of the levy paid or payable to them;

(l) the refund of payments of the levy in such circumstances that the Minister may prescribe;

(m) the entering by a collection authority into arrangements with one or more persons whereby that person or those persons, by means of a scheme carried out by the person or persons for the discharge of the liabilities of others participating in the scheme in respect of the levy, collects amounts due in respect of the levy and remits them to the collection authority in consideration of the payment of specified sums by the authority to that person or persons;

(n) the payment into the Circular Economy Fund by collection authorities of amounts received by them on account of the levy (subject to the deduction from such amounts of any amounts specified as being capable of being deducted therefrom for the purposes of defraying expenses incurred by collection authorities in collecting or recovering the levy).

(4) Where any amount of the environmental levy becomes payable in accordance with regulations under section 11 (1) and is not paid, simple interest on the amount shall be paid by the person liable to pay the levy and such interest shall be calculated from the date on which the levy became payable and at a rate of 0.0322 per cent for each day or part of a day during which the amount remains unpaid.

(5) Interest due in accordance with subsection (4) shall be payable to the collection authority specified in the regulations under section 11(1) and the provisions of those regulations relating to the recovery of the levy shall apply to the interest as if it were levy.

(6) For the purposes of subsection (4), the levy includes any estimated amount which has been included in a notice served by a collection authority on the person liable to pay the levy concerned provided such estimated amount has, in accordance with regulations under section 11 (1), become due and payable to the collection authority.

(7) Interest paid in accordance with subsection (4) shall be treated as the levy for the purposes of paragraph (n) of subsection (3) and section 8(7) .