The Finance (No.2) Bill 2026 in Ireland includes several green transition tax measures. The income tax exemption for household micro-generation of renewable electricity rises from €400 to €600 per year, which helps households selling surplus solar power. The temporary enhancement to the Diesel Rebate Scheme, which raises the maximum repayment rate from €75 to €120 per 1,000 litres of auto diesel, is extended through 31 December 2026. Carbon tax increases are postponed until 1 May 2027, with marked gas oil delayed until 13 October 2027. The Natural Gas Carbon Tax rate is confirmed at €8.77 per megawatt hour. There is also a permanent reduction in the Mineral Oil Tax rate on non-propellant kerosene. These changes provide some near-term relief on energy costs, but they are mostly timing adjustments rather than a shift in long-term policy. Households and businesses should review how the new rates and deadlines affect their energy and transport decisions.
