Thomas Gould
Ceist:170. Deputy Thomas Gould asked the Tánaiste and Minister for Finance whether electricity sent back to the grid will be taxed from next year. [72603/25]
Amharc ar fhreagraWednesday, 17 December 2025
Ceisteanna (170)
Freagraí scríofa
Micro-generation of electricity is the small-scale production of electricity by consumers who generate electricity at their own homes for their own consumption and sell the excess electricity produced to the grid.
Section 216D of the Taxes Consolidation Act 1997 provides that profits of up to €400 per year arising to an individual from the generation of electricity from renewable, sustainable or alternative sources of energy at the individual’s sole or main residence for the individual’s own consumption (referred to as the micro-generation of electricity) is exempt from Income Tax, USC and PRSI. The profits which are exempted are those profits arising from the domestic generation of electricity which is supplied to the national grid. The tax exemption is due to expire on 31 December 2025.
Finance Bill 2025 extends the exemption from Income Tax, USC and PRSI for householders for certain profits of up to €400 per annum from the microgeneration of electricity, for a further three years, to 31 December 2028.
Accordingly, there will be no change, next year, to the Income Tax treatment of these payments.