The act No.36/2017 amends the Environmental Levy Act of 2015 by deleting the notion of Environmental Levy and substituting it with 'Environmental and Climate Adapation Levy'. The act establishes environment and climate adaptation levies on prescribed services, items and income.
The act was amended by the Plastic Bags Regulations 2017 (L.N. No. 61 of 2017), made under section 17 of the Environment and Climate Adaptation Levy Act 2015, which introduce an Environment and Climate Adaptation Levy charged on plastic bags. This Charge must be collected by a cashier at the point at which a plastic bag is provided by the business to a consumer. It shall then be paid to the Chief Executive Officer and Commissioner of Inland Revenue (CEO).
