Dunnes Stores -v- Revenue Commissioners & Ors [2011] IEHC 469 (13 December 2011)

Dunnes Stores -v- Revenue Commissioners & Ors [2011] IEHC 469 (13 December 2011)

The Court held that the environmental levy lawfully applies to the plastic bags in question, as the statutory and regulatory definitions encompass such bags unless specifically excepted by size or use. The regulations were validly made under the enabling provisions of the Waste Management Act 1996. Section 72(5)(b) does not constitute an impermissible delegation of legislative power, as the Act contains sufficient principles and policies and the Minister's role is to fill in details. The applicant failed to establish a breach of fair procedures, as the relevant information was within its own control and the statutory requirements for assessment notices were met.

Citation
[2011] IEHC 469
Parties
Applicant: Dunnes Stores; First Respondent: The Revenue Commissioners; Second Respondent: The Minister for the Environment, Heritage and Local Government; Third Respondent: Ireland; Fourth Respondent: The Attorney General
Jurisdiction
Ireland
Judgment Date
13 December 2011
Procedural Posture
Judicial Review / High Court Judgment
Outcome
Application dismissed
Legal Topics
Statutory Interpretation, Ultra Vires, Delegation of Legislative Power, Environmental Levy, Fair Procedures, Tax Assessment, Judicial Review, Constitutionality of Legislation
Administrative Law Constitutional Law Tax Law Environmental Law Statutory Interpretation Ultra Vires Delegation of Legislative Power Environmental Levy +4 more

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Parties

Dunnes Stores

Applicant

The Revenue Commissioners

First Respondent

The Minister for the Environment, Heritage and Local Government

Second Respondent

Ireland

Third Respondent

The Attorney General

Fourth Respondent

Procedural Posture

Judicial Review / High Court Judgment

Legal Issues

  1. 1 Whether the environmental levy applies to flimsy plastic bags supplied for hygiene purposes or only to carrier bags at the point of sale
  2. 2 Whether the Waste Management (Environmental Levy) (Plastic Bag) Regulations 2001 are ultra vires or invalid
  3. 3 Whether section 72(5)(b) of the Waste Management Act 1996 is unconstitutional as an impermissible delegation of legislative power

Ratio Decidendi

The Court held that the environmental levy lawfully applies to the plastic bags in question, as the statutory and regulatory definitions encompass such bags unless specifically excepted by size or use. The regulations were validly made under the enabling provisions of the Waste Management Act 1996. Section 72(5)(b) does not constitute an impermissible delegation of legislative power, as the Act contains sufficient principles and policies and the Minister's role is to fill in details. The applicant failed to establish a breach of fair procedures, as the relevant information was within its own control and the statutory requirements for assessment notices were met.

Court Disposition

Application dismissed

Orders

  • Relief sought by the applicant refused
  • Assessments by the Revenue Commissioners upheld