Dunnes Stores intends to appeal the High Court decision that the levy on plastic bags is not limited to carrier bags supplied at the checkout.
The company is challenging a €36.5m tax assessment arising from the use of plastic bags used to wrap vegetables, meat and other products at other areas in their stores.
Dunnes Stores claimed the tax assessment was an unlawful attempt to apply the levy to flimsy plastic bags supplied for wrapping goods and supplied in other areas of the store.
However, the High Court ruled against the company.
Senior Counsel Paul Sreenan this morning said a decision had been taken to appeal the High Court's ruling.
He asked for the Revenue Commissioners to be prevented from taking any further steps to proceed with the tax assessment pending the outcome of that appeal.
Mr Justice John Hedigan agreed to put a stay on the assessment.
