Circular Economy and Miscellaneous Provisions Act 2022

Offences in relation to, recovery etc. of, environmental levy

13. (1) A person who fails to—

(a) pay a levy which is due and payable by virtue of regulations under section 11 (1),

(b) comply with a provision of regulations under that section, or

(c) comply with any term or condition, in as far as the term or condition relates to the payment of a levy under section 11 (1), of a scheme referred to in section 12 (3)(m), carried out by him or her or in which he or she has assented to participate (and which assent has not, by notice in writing given to the person carrying out the scheme before the failure occurs, been withdrawn),

shall be guilty of an offence.

(2) In proceedings for the recovery of levy or for an offence under subsection (1)(a), it shall be presumed, until the contrary is proved, that the single-use item in respect of which the levy concerned is alleged not to have been paid was a single-use cup, single-use container, single-use packaging, relevant re-usable alternative item, or plastic bag, as the case may be.

(3) In proceedings for the recovery of levy or for an offence under subsection (1)(a), it shall be presumed, until the contrary is proved, that the number of single-use items supplied to customers in or at the retail premises concerned in the circumstances mentioned in section 11 (1) in a particular period was equal to the number of single‑use items acquired for the purposes of such supply in that period by the person who carried on, during that period, the business of selling goods or products in or at those retail premises or, if two or more persons each carried on, during that period, such a business in or at those retail premises, whichever of them caused to be made the particular supply of the single-use item concerned.

(4) A person guilty of an offence under subsection (1) shall be liable—

(a) on summary conviction, to a class A fine or imprisonment for a term not exceeding 12 months or both, or

(b) on conviction on indictment, to a fine not exceeding €50,000 or imprisonment for a term not exceeding two years or both.

(5) If the contravention in respect of which a person is convicted of an offence under this section is continued after the conviction, the person shall be guilty of a further offence on every day on which the contravention continues and for each such offence the person shall be liable, on summary conviction, to a fine not exceeding €1,000 or on conviction on indictment to a fine not exceeding €50,000.

(6) In imposing any penalty under subsection (4) or (5), the court shall, in particular, have regard to the risk or extent of environmental pollution and any remediation required, arising from the act or omission constituting the offence.

(7) In this section, “environmental pollution” has the meaning given to it by section 5 of the Act of 1996.