Details of ‘Latte Levy’ announced to retailers

The proposed levy will be charged at a flat rate of 20 cent, applicable to all single-use disposable cups containing a hot drink, including those described as compostable, biodegradable or recyclable

The Latte Levy which will be 20 cent per single use cup, is due to be implemented on 1 December 2022

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The Convenience Stores and Newsagents Association (CSNA) has revealed details surrounding the ‘Latte Levy’ which is due to be implemented on 1 December of this year.

The CSNA reports that at a briefing given by officials from Minister Eamon Ryan’s Department of the Environment, Climate and Communications, the following provisions were disclosed:

• The levy will apply to ‘hot beverage single-use cups only in 2022’.
• The levy will be 20 cent.
• There will be a public education and awareness campaign.
• It is payable by the person selling the goods/products.
• The implementation date is 1 December 2022.
• This is not applicable at wholesale level, payable at point of sale.
• Revenue will be the collectors of the levy – identical arrangements as plastic bag levy (annual filing allowed only if they pay less that €1,000 in total over four consecutive quarters).

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