1. Proceeds from "Environmental Levy", more popularly known as the "plastic bag tax", will be paid into the Environment Fund and used to fund various litter, waste management and other environmental initiatives. Funding will be also made available to assist local authorities in enforcing environmental legislation.
2. The levy is payable in all sales outlets, including clothes shops, book and record stores, and service stations, as well as grocery retailers.
3. Retailers must charge the 15 cent levy for each bag and this must be itemised separately on receipts. Retailers will then have to pay the levies collected to the Revenue Commissioners.
4. The levy is the first of its kind in the EU aimed at changing customer behaviour, according to the Minister, Mr Dempsey.
5. Other EU states have introduced levies aimed at discouraging retailers from handing out free plastic bags.
6. This is the largest levy on plastic bags introduced by an EU state. Most other EU levies are in the range of one to three cents per bag.
7. The Department for the Environment has supplied over four million leaflets on the tax for distribution by retailers to their customers.