Dáil Éireann Debate, Tuesday - 14 April 2026
451. Deputy Michael Fitzmaurice asked the Minister for Climate, Energy and the Environment the initial estimated allocation compared to the actual outturn for the period of carbon tax to his Department, disaggregated by the programme or measure funded, for each of the years 2020, 2021, 2022, 2023, 2024 and 2025, in tabular form; and if he will make a statement on the matter. [25273/26]
View answer453. Deputy Michael Fitzmaurice asked the Minister for Climate, Energy and the Environment the amount of allocated carbon tax funding that remained unspent at year end; the amount surrendered back to the Exchequer via the Central Fund; the amount carried over via formal arrangements for deferred surrender; and whether amounts carried over were retained for the specific programme/measure originally allocated or transferred to other named programmes/measures, disaggregated by the programme or measure originally funded, for each of the years 2020 to 2025, in tabular form; and if he will make a statement on the matter. [25359/26]
View answerI propose to take Questions Nos. 451 and 453 together.
Details of the Carbon Tax allocations and outturn including underspends and carryover as deferred surrender for my Department for each of the years 2020 – 2025 are set out in the attached tables. In the period in question my Department carried over an underspend of €65.011m in carbon tax funding from 2025 into 2026. The carryover which related to Residential & Community Energy Efficiency Schemes is being used to fund the same measures in 2026.
The use of unspent allocations surrendered to the Exchequer at year end is a matter for the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation.
2025
|
Measure |
Allocation €000 |
Expenditure €000 |
Unspent €000 |
Surrendered to Exchequer €000 |
Deferred Surrender €000 |
|
Investment in Residential & Community Energy Efficiency including Energy Poverty Efficiency Upgrades |
469,000 |
365,607 |
103,393 |
38,382 |
65,011 |
|
Just Transition Fund |
6,000 |
2,499 |
3,501 |
3,501 |
0 |
|
ODA Green Climate Fund |
2,000 |
2,000 |
0 |
0 |
0 |
|
TOTAL |
477,000 |
370,106 |
106,894 |
41,883 |
65,011 |
2024
|
Measure |
Allocation €000 |
Expenditure €000 |
Unspent €000 |
Surrendered to Exchequer €000 |
Deferred Surrender €000 |
|
Investment in Residential & Community Energy Efficiency including Energy Poverty Efficiency Upgrades |
380,000 |
363,926 |
16,074 |
16,074 |
0 |
|
Just Transition Fund |
6,000 |
6,000 |
6,000 |
6,000 |
0 |
|
ODA Green Climate Fund |
2,000 |
2,000 |
0 |
0 |
0 |
|
TOTAL |
388,000 |
371,926 |
22,074 |
22,074 |
0 |
2023
|
Measure |
Allocation €000 |
Expenditure €000 |
Unspent €000 |
Surrendered to Exchequer €000 |
Deferred Surrender €000 |
|
Investment in Residential & Community Energy Efficiency |
278,000 |
278,000 |
0 |
0 |
0 |
|
Energy Poverty Efficiency Upgrades |
13,000 |
13,000 |
0 |
0 |
0 |
|
Just Transition Fund |
6,000 |
3,695 |
2,035 |
2,035 |
0 |
|
ODA Green Climate Fund |
2,000 |
2,000 |
0 |
0 |
0 |
|
TOTAL |
299,000 |
296,695 |
2,035 |
2,035 |
0 |
2022
|
Measure |
Allocation €000 |
Expenditure €000 |
Unspent €000 |
Surrendered to Exchequer €000 |
Deferred Surrender €000 |
|
Investment in Residential & Community Energy Efficiency |
189,000 |
126,192 |
62,808 |
62,808 |
0 |
|
Energy Poverty Efficiency Upgrades |
13,000 |
13,000 |
0 |
0 |
0 |
|
Just Transition Fund |
6,000 |
3,173 |
2,827 |
2,827 |
0 |
|
ODA Green Climate Fund |
2,000 |
2,000 |
0 |
0 |
0 |
|
TOTAL |
210,000 |
144,365 |
65,635 |
65,635 |
0 |
2021
|
Measure |
Allocation €000 |
Expenditure €000 |
Unspent €000 |
Surrendered to Exchequer €000 |
Deferred Surrender €000 |
|
Investment in Residential & Community Energy Efficiency* |
100,000 |
100,000 |
0 |
0 |
0 |
|
Energy Poverty Efficiency Upgrades |
13,000 |
13,000 |
0 |
0 |
0 |
|
Just Transition Fund |
6,000 |
1,172 |
4,828 |
4,828 |
0 |
|
ODA Green Climate Fund |
2,000 |
2,000 |
0 |
0 |
0 |
|
TOTAL |
121,000 |
116,172 |
4,828 |
4,828 |
0 |
*€100m in carbon tax funding paid into the Energy Efficiency National Fund
2020
|
Measure |
Allocation €000 |
Expenditure €000 |
Unspent €000 |
Surrendered to Exchequer €000 |
Deferred Surrender €000 |
|
Investment in Residential & Community Energy Efficiency |
0 |
0 |
0 |
0 |
0 |
|
Energy Poverty Efficiency Upgrades |
13,000 |
13,000 |
0 |
0 |
0 |
|
Just Transition Fund |
6,000 |
145 |
5,855 |
5,855 |
0 |
|
ODA Green Climate Fund |
2,000 |
2,000 |
0 |
0 |
0 |
|
TOTAL |
21,000 |
15,145 |
5,855 |
5,855 |
0 |
