Paschal Donohoe (Dublin Central, Fine Gael)

The restrictions of carbon tax reliefs are anticipated to have a very minimal effect. This is for two reasons. All the big energy producers are in the ETS1 sector and the relief is not being restricted for them. Also, renewable energy used to generate electricity is exempt from carbon tax and electricity tax. Additionally the provision will not be commenced until 2027 at the very earliest. I think it will have a very minimal effect.