The Tax Appeals Commission has ruled that Dunnes Stores must pay an amended €8.53 million Revenue Commissioners tax bill concerning the plastic bag levy, down from the €36.57 million net aggregate assessment served on the retailer by the Revenue Commissioners for the environmental levy in 2009.
In its November 2021 letter to TAC, Revenue stated that the bill had been reduced after a detailed review of the calculations supporting the assessments. The TAC ruling does not name Dunnes Stores. In the tax row, Dunnes Stores and Revenue were in agreement on the quantum of €8.53 million owed if the TAC was to find that the bags at issue are not ‘excepted bags’ under the relevant Waste Management Plastic Bags Regulations 2001.
In its appeal against the revised Revenue bill of €8.53 million at the TAC, Dunnes Stores argued that that no amounts were due in respect of the levy in respect of the plastic bags at issue.
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