Dáil Éireann Debate, Tuesday - 20 January 2026
249. Deputy Barry Heneghan asked the Minister for Climate, Energy and the Environment if his Department has examined the potential introduction of a levy on single use coffee cups as a waste reduction measure; and if he will make a statement on the matter. [3960/26]
View answer250. Deputy Emer Currie asked the Minister for Climate, Energy and the Environment if he plans to introduce a levy on disposable coffee cups within the lifetime of this Government; and if he will make a statement on the matter. [4023/26]
View answer262. Deputy Naoise Ó Cearúil asked the Minister for Climate, Energy and the Environment the timeline for introducing the disposable coffee cup levy provided for in the Circular Economy Act 2022; and if he will make a statement on the matter. [4324/26]
View answerI propose to take Questions Nos. 249, 250 and 262 together.
Legislative powers are in place, through the Circular Economy Act 2022, to implement environmental levies on a range of single use products including single-use cups, single-use containers and other forms of single-use packaging.
In 2022, the Department commissioned a Regulatory Impact Analysis (RIA) on the introduction of a levy on single use cups and a public consultation on draft regulations was undertaken. It was envisaged at the time that a levy might be introduced in a similar way to the plastic bag levy (i.e. at the point of sale in a retail premises).
Following further engagement with the Revenue Commissioners, a different collection model, collecting the levy when cups are first placed on the market by producers or importers, was discussed. Such a revision would require an amendment of the Circular Economy and Miscellaneous Provisions Act 2022. The Department is working with the Revenue Commissioners on designing the provisions required to make this amendment.
Furthermore, in 2025, the Department commissioned an update to the RIA to explore the potential impacts of the revised collection model and any other policy measure to reduce single use cup consumption effectively. That work is close to finalisation and will inform next policy steps.
I am also progressing a range of initiatives to reduce single use plastic consumption. I recently had the pleasure of launching IRD Duhallow's 'Circular Cups for Community Events', a project funded from the Circular Economy Fund, which provides high quality reusable cups to community events across the south of the country, eliminating single use cup waste. I have also granted Circular Economy Fund support to the National Federation for Group Water Schemes to install public drinking water fountains in the communities they serve. 43 fountains were installed in 2025.
