The 15 cent plastic bag levy will increase to 22 cent on Sunday in a further bid to reduce littering.
Former Environment minister Dick Roche announced the rise last February after evidence suggested the initial impact of the tax in 2002 was beginning to weaken.
Statistics showed each shopper used 328 bags a year before its introduction compared to just 21 afterwards. However, plastic bag usage rose to 30 bags per person during 2006.
The levy is seen as one of the most successful anti-littering devices introduced in Ireland and was copied internationally. It initially sparked a 90 per cent drop in the use of plastic bags.
The Revenue Commissioners collect the tax on behalf of the Department of Environment, and the funds help finance local environmental projects such as recycling facilities.