Dáil Éireann Debate, Wednesday - 18 February 2026
9. Deputy Shane Moynihan asked the Minister for Climate, Energy and the Environment the plans in place for the introduction of the disposable coffee cup levy; and if he will make a statement on the matter. [12962/26]
Amharc ar fhreagraI refer the Deputy to the answer below which was provided in relation to PQ ref: 5651/26 of 26 January 2026. The position is unchanged.
Legislative powers are in place, through the Circular Economy Act 2022, to implement environmental levies on a range of singe-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.
