Joan Collins (Dublin South Central, Independent)
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113. To ask the Minister for Finance his plans to ring-fence moneys raised from carbon taxes to establish a grant scheme for small scale energy sustainability projects, urban horticulture and other schemes that can reduce CO2 emissions on a more local level. [43377/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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Hypothecation of revenue receipts is not a feature of the Irish tax system in general as it reduces the flexibility of the Government to prioritise and allocate funds as necessary at a particular time.

The Department of Communications, Climate Action and Environment receive an annual budget as part of the estimates process which they allocate according to the priorities within that Department.