I propose to take Questions Nos. 448, 449, 450 and 451 together.
The Government is very conscious of the substantial price increases in home heating oil as a result of the conflict in the Middle East. It is important to note that recent spikes in the price of home heating oil are not as a result of taxes, nor Government policy, but due to the wholesale market price of oil.
To date, to protect those most at risk of fuel poverty, Government has extended the fuel allowance season, which would have normally run for 28 weeks, by a further four weeks in order to ease the financial burden on households. This will result in additional payments of €152 to more than a quarter of all households. For reference, a typical household receiving the fuel allowance will have received €1,216 over the course of the fuel allowance season.
Furthermore, conscious of the pressure being experienced by households owing to the conflict in the Middle East, the Government has announced the deferral of the next planned increase in carbon tax on home heating fuels, which was scheduled for 1 May, until 14 October.
Carbon tax remains an important part of Ireland’s overall commitment to tackling climate change and to lessen Ireland's dependence on fossil fuels, with successive annual budgets providing additional funds for targeted social protection payments, residential and energy efficiency measures, as well as funding to encourage green farming practices. As of Budget 2026, the Government has allocated over €4.2 billion in carbon tax revenue for these purposes since 2020. ESRI analysis consistently shows the lower income deciles are better off as a result of the social protection measures funded by the increased carbon tax.
The volatility evident in international fuel markets further reinforces the need to decouple from fossil fuel dependence and to enhance energy security. Ireland’s long-term commitment to combating climate change is firmly established and will remain a central consideration in future policy decisions on this matter.
The Government continues to keep all supports under review, particularly in light of evolving cost-of-living conditions.