Ossian Smyth (Dún Laoghaire, Green Party) | Oireachtas source

-----redistribution to energy consumers in a targeted way. That is what it says in the law. We have to redistribute the money we collect. It is a windfall tax based on unfair profits earned by these companies and the money legally has to be ring-fenced and redistributed to those customers who overpaid for their power in the first place. In that sense, it is a very fair and redistributive tax.

See this speech in context