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Dáil Éireann díospóireacht -
Tuesday, 6 Oct 2026

Vol. 1092 No. 1

Financial Resolution No 7: Excise (Solid Fuel Carbon Tax)

James Browne

Minister for Housing, Local Government and Heritage (Deputy James Browne)

I move:

(1) THAT for the purposes of the tax charged by virtue of section 78 of the Finance Act 2010 (No. 5 of 2010), that Act be amended, with effect as on and from 7 October 2026, by the substitution of the following for Schedule 1 to that Act (as amended by section 4 of the Finance Act 2026 (No. 24 of 2026)):

"SCHEDULE 1

Rates of Solid Fuel Carbon Tax

With effect as on and from

(1)

Description of Solid Fuel Rate of Tax per tonne

(2)

Coal

Peat Briquettes

Milled Peat

Other Peat

1 May 2021

€88.23

€61.42

€30.44

€45.65

1 May 2022

€107.98

€75.17

€37.25

€55.87

1 May 2023

€127.74

€88.93

€44.07

€66.10

1 May 2024

€147.49

€102.68

€50.88

€76.32

1 May 2025

€167.24

€116.43

€57.70

€86.54

1 May 2027

€206.75

€143.94

€71.33

€106.98

1 May 2028

€226.51

€157.69

€78.15

€117.21

1 May 2029

€246.26

€171.44

€84.96

€127.43

1 May 2030

€263.38

€183.36

€90.87

€136.29

".

(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).

Question put: "That amendment No. 1 to Financial Resolution No. 7 is hereby negatived and the motion for Financial Resolution No. 7 is hereby agreed to."
The Dáil divided: Tá, 110; 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.
  • Cahill, Michael.
  • Callaghan, Catherine.
  • Calleary, Dara.
  • Canney, Seán.
  • Carrigy, Micheál.
  • Cleere, Peter 'Chap'.
  • Clendennen, John.
  • Collins, Niall.
  • Connolly, John.
  • Cooney, Joe.
  • Crowe, Cathal.
  • Cummins, Jen.
  • Cummins, John.
  • Currie, Emer.
  • Daly, Martin.
  • Dempsey, Aisling.
  • Devlin, Cormac.
  • Dillon, Alan.
  • Dolan, Albert.
  • Dooley, Timmy.
  • Ennis, Daniel.
  • Farrelly, Aidan.
  • Feighan, Frankie.
  • Fleming, Sean.
  • Foley, Norma.
  • Gallagher, Pat the Cope.
  • Gannon, Gary.
  • Geoghegan, James.
  • Gibney, Sinéad.
  • Grealish, Noel.
  • Harkin, Marian.
  • Hayes, Eoin.
  • Healy-Rae, Michael.
  • Hearne, Rory.
  • Heneghan, Barry.
  • Heydon, Martin.
  • Higgins, Emer.
  • Kelly, Alan.
  • Kenny, Eoghan.
  • Keogh, Keira.
  • Kyne, Seán.
  • Lahart, John.
  • Lawless, James.
  • Lawlor, George.
  • Lowry, Michael.
  • Martin, Micheál.
  • Maxwell, David.
  • McAuliffe, Paul.
  • McCarthy, Noel.
  • McConalogue, Charlie.
  • McCormack, Tony.
  • McEntee, Helen.
  • McGrath, Séamus.
  • McGreehan, Erin.
  • 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'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.
  • Donnelly, Paul.
  • Ellis, Dessie.
  • Fitzmaurice, Michael.
  • Gogarty, Paul Nicholas.
  • Gould, Thomas.
  • Graves, Ann.
  • Guirke, Johnny.
  • Healy-Rae, Danny.
  • Healy, Seamus.
  • Kenny, Martin.
  • Kerrane, Claire.
  • Lawless, Paul.
  • Mac Lochlainn, Pádraig.
  • McDonald, Mary Lou.
  • McGettigan, Donna.
  • McGrath, Mattie.
  • McGuinness, Conor D.
  • 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.
  • Ward, Charles.
  • Ward, Mark.

Staon

Tellers: Tá, Deputies Mary Butler and Emer Currie; Níl, Deputies Pádraig Mac Lochlainn and David Cullinane.
Question declared carried.
Roinn