Smart data issue An ESB Networks system issue means some smart usage data is temporarily unavailable. We’ll update your account and issue any delayed bills once we receive and verify corrected reads. Find out more

Are any natural gas customers exempt from carbon tax?

To see if you’re exempt as a gas customer from carbon tax, read below.

The following exemptions apply to carbon tax: 

Fully exempt 

Any natural gas which is consumed for the purpose of: 

  • Electricity generation (this does not include CHP generation) 
  • Chemical reduction 
  • Electrolytic or metallurgical processes 

Partially exempt 

Partial tax relief, where carbon tax will be charged at a rate of €0.00054/kWh, will apply where gas is used:

  • In an installation that’s covered by a greenhouse gas emissions permit issued by the Environmental Protection Agency (EPA); and 
  • For environmentally friendly heat and power co-generation, other than micro co-generation. This relief applies where it’s determined that the co-generation meets the requirements for high-efficiency co-generation by a competent authority as designated by the Minister for Finance. 

For more information on the carbon tax exemption, see Revenue.ie. (Hyperlink: Reliefs (revenue.ie))

  • If you’re not exempt, the standard rate of carbon tax will apply to your bill.