Dáil Éireann Debate, Thursday - 18 September 2025
166. Deputy Pa Daly asked the Minister for Climate, Energy and the Environment if he has met with the Minister for Finance to discuss the tax free exemption of earnings up to €400 by households participating on the microgeneration scheme; if he is aware this might be eliminated; his views on the impact this will have; and if he will make a statement on the matter. [49404/25]
Amharc ar fhreagraThe Government has made a number of important commitments in respect of addressing the continued high cost of energy. The Programme for Government acknowledges the increased energy cost pressures on households and businesses and commits to bringing forward taxation measures to help contain energy costs.
Since January 2022, a tax exemption applies to income up to €400 per year received by domestic micro-generators from their suppliers by way of the CEG. This means that for the vast majority of domestic renewables self-consumers, who will typically have an installation of below 6kW, there is no need to declare their income from the CEG.
Household uptake of micro-generation has been further supported by the Government decision to apply a zero percent VAT rate for the ‘Supply and installation of solar panels' since May 2023. It is also worth noting that maximising the consumption of self-generated renewable electricity will provide the most benefit to offset rising electricity costs, as well as shorten the payback period for the micro-generation investment.
Ultimately, decisions regarding income tax, including that applied to the Clean Export Guarantee, are made by the Department of Finance and the Revenue Commissioners. This has been raised by the Minister.
