Dáil Éireann Debate, Wednesday - 17 June 2026
14. Deputy Naoise Ó Muirí asked the Minister for Climate, Energy and the Environment the cost of increasing the microgeneration tax exemption from €400 to €600; and if he will make a statement on the matter. [46139/26]
Amharc ar fhreagra15. Deputy Naoise Ó Muirí asked the Minister for Climate, Energy and the Environment whether multiple tenants in a home can avail of the microgeneration tax exemption; and if he will make a statement on the matter. [46140/26]
Amharc ar fhreagraI propose to take Questions Nos. 14 and 15 together.
A tax exemption applies to income up to €400 per year received by domestic micro-generators from their suppliers by way of the Clean Export Guarantee (CEG). This means that for the vast majority of domestic renewable 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 electricity costs, as well as shortening the payback period for the micro-generation investment.
Ultimately, decisions regarding income tax, including that applied to the Clean Export Guarantee are decided by the Oireachtas through the budgetary process.
