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Dáil Éireann díospóireacht -
Tuesday, 14 Apr 2026

Vol. 1083 No. 4

Financial Resolution No. 2: Natural Gas Carbon Tax

Simon Harris

Minister for Finance (Deputy Simon Harris)

I move:

(1) THAT for the purposes of the tax charged by virtue of section 67 of the Finance Act 2010 (No. 5 of 2010), that section be amended, with effect as on and from 15 April 2026, by the substitution of the following for the Table to subsection (1) of that section (as amended by section 28(a) of the Finance Act 2020 (No. 26 of 2020)):

"TABLE

RATE OF NATURAL GAS CARBON TAX

With effect as on and from (1)

Rate of tax per megawatt hour at gross calorific value

(2)

1 May 2021

€6.06

1 May 2022

€7.41

1 May 2023

€8.77

1 May 2024

€10.13

1 May 2025

€11.48

14 October 2026

€12.84

1 May 2027

€14.20

1 May 2028

€15.56

1 May 2029

€16.91

1 May 2030

€18.09

".

(2) IT is hereby declared that it is expedient in the public interest that this Resolution shall have

statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).

Pearse Doherty

Deputy Pearse Doherty

I move amendment No. 1:

In paragraph (1), to delete the table proposed to be inserted by subparagraph (a) and substitute the following:

"TABLE

RATE OF NATURAL GAS CARBON TAX

With effect as on and from (1)

Rate of tax per megawatt hour at gross calorific value (2)

1 May 2021

€6.06

1 May 2022

€7.41

1 May 2023

€8.77

1 May 2024

€10.13

1 May 2025

€11.48

".

Question put: "That amendment No. 1 set down to the motion for Financial Resolution No. 2 is hereby negatived and the motion for Financial Resolution No. 2 is hereby agreed to."
The Dáil divided: Tá, 115; Níl, 52; Staon, 0.

Tá

  • Ahern, Ciarán.
  • Aird, William.
  • Ardagh, Catherine.
  • Bacik, Ivana.
  • Boland, Grace.
  • Brabazon, Tom.
  • Brennan, Brian.
  • Brennan, Shay.
  • Brophy, Colm.
  • Browne, James.
  • Burke, Colm.
  • Burke, Peter.
  • Butler, Mary.
  • Butterly, Paula.
  • Buttimer, Jerry.
  • Byrne, Malcolm.
  • Byrne, Thomas.
  • Cahill, Michael.
  • Cairns, Holly.
  • Callaghan, Catherine.
  • Calleary, Dara.
  • Canney, Seán.
  • Carrigy, Micheál.
  • Carroll MacNeill, Jennifer.
  • Chambers, Jack.
  • Cleere, Peter 'Chap'.
  • Clendennen, John.
  • Collins, Niall.
  • Connolly, John.
  • Cooney, Joe.
  • Crowe, Cathal.
  • Cummins, John.
  • Currie, Emer.
  • Daly, Martin.
  • Dempsey, Aisling.
  • Devlin, Cormac.
  • Dillon, Alan.
  • Dolan, Albert.
  • Farrelly, Aidan.
  • Feighan, Frankie.
  • Fleming, Sean.
  • Foley, Norma.
  • Gallagher, Pat the Cope.
  • Gannon, Gary.
  • Geoghegan, James.
  • Gibney, Sinéad.
  • Gogarty, Paul Nicholas.
  • Grealish, Noel.
  • Harkin, Marian.
  • Harris, Simon.
  • Hayes, Eoin.
  • Healy-Rae, Michael.
  • Hearne, Rory.
  • Heneghan, Barry.
  • Heydon, Martin.
  • Higgins, Emer.
  • Kelly, Alan.
  • Kenny, Eoghan.
  • Keogh, Keira.
  • Lahart, John.
  • Lawless, James.
  • Lawlor, George.
  • Lowry, Michael.
  • Martin, Micheál.
  • Maxwell, David.
  • McAuliffe, Paul.
  • McCarthy, Noel.
  • McConalogue, Charlie.
  • McCormack, Tony.
  • McEntee, Helen.
  • McGrath, Mattie.
  • McGrath, Séamus.
  • McGreehan, Erin.
  • McGuinness, John.
  • Moran, Kevin Boxer.
  • Moynihan, Aindrias.
  • Moynihan, Michael.
  • Moynihan, Shane.
  • Murnane O'Connor, Jennifer.
  • Murphy, Michael.
  • Nash, Ged.
  • Naughton, Hildegarde.
  • Neville, Joe.
  • O'Brien, Darragh.
  • O'Callaghan, Cian.
  • O'Callaghan, Jim.
  • O'Connell, Maeve.
  • O'Connor, James.
  • O'Dea, Willie.
  • O'Donnell, Kieran.
  • O'Donoghue, Robert.
  • O'Donovan, Patrick.
  • O'Meara, Ryan.
  • O'Shea, John Paul.
  • O'Sullivan, Christopher.
  • O'Sullivan, Pádraig.
  • Ó Cearúil, Naoise.
  • Ó Fearghaíl, Seán.
  • Ó Muirí, Naoise.
  • Quaide, Liam.
  • Rice, Pádraig.
  • Richmond, Neale.
  • Roche, Peter.
  • Scanlon, Eamon.
  • Sheehan, Conor.
  • Sherlock, Marie.
  • Smith, Brendan.
  • Smith, Duncan.
  • Smyth, Niamh.
  • Timmins, Edward.
  • Toole, Gillian.
  • Troy, Robert.
  • Wall, Mark.
  • Ward, Barry.
  • Whitmore, Jennifer.

Níl

  • Bennett, Cathy.
  • Boyd Barrett, Richard.
  • Brady, John.
  • Buckley, Pat.
  • Byrne, Joanna.
  • Carthy, Matt.
  • Clarke, Sorca.
  • Collins, Michael.
  • Conway-Walsh, Rose.
  • Coppinger, Ruth.
  • Cronin, Réada.
  • Crowe, Seán.
  • Cullinane, David.
  • Daly, Pa.
  • Devine, Máire.
  • Doherty, Pearse.
  • Donnelly, Paul.
  • Ellis, Dessie.
  • Farrell, Mairéad.
  • Fitzmaurice, Michael.
  • Gould, Thomas.
  • Graves, Ann.
  • Guirke, Johnny.
  • Healy, Seamus.
  • Kenny, Martin.
  • Kerrane, Claire.
  • Lawless, Paul.
  • Mac Lochlainn, Pádraig.
  • McDonald, Mary Lou.
  • McGuinness, Conor D.
  • Mitchell, Denise.
  • Murphy, Paul.
  • Mythen, Johnny.
  • Newsome Drennan, Natasha.
  • Ní Raghallaigh, Shónagh.
  • Nolan, Carol.
  • O'Donoghue, Richard.
  • O'Flynn, Ken.
  • O'Gorman, Roderic.
  • O'Hara, Louis.
  • O'Reilly, Louise.
  • O'Rourke, Darren.
  • Ó Broin, Eoin.
  • Ó Laoghaire, Donnchadh.
  • Ó Murchú, Ruairí.
  • Ó Snodaigh, Aengus.
  • Ó Súilleabháin, Fionntán.
  • Quinlivan, Maurice.
  • Stanley, Brian.
  • Tóibín, Peadar.
  • Ward, Charles.
  • Ward, Mark.

Staon

Tellers: Tá, Deputies Mary Butler and Emer Currie; Níl, Deputies Paul Murphy and Richard Boyd Barrett.
Question declared carried.
Roinn