Are any natural gas customers exempt from carbon tax?

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 is 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 is determined that the co-generation meets the requirements for high-efficiency co-generation by a competent authority as designated by the Minister for Finance.