Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I am very much aware of the issues Deputy Doherty has referred to and the hardship many people in our agricultural community are facing due to the issues of the pandemic and the consequences of Brexit. However, this measure has been introduced on a phased basis over many years. The ongoing challenges that members of the agricultural community face regarding the costs and impact of carbon taxation on their living standards and the bills they need to pay are reflected in the taxation treatment provided for with respect to carbon tax. This is how we are recognising the issues Deputy Doherty is referring to. It is my understanding that not only farmers but also agricultural contractors who incur expenses on farm diesel in the course of their trade are able to claim this back as a business expense against either their income tax or their corporate tax bill.

See this speech in context