There is no direct funding from carbon taxes associated with the retrofitting budget for social housing which relies on voted expenditure as part of the annual budgetary process. In 2021 a new holistic approach was applied to the Energy Efficiency Retrofit Programme (EERP), designed around the Programme for Government's commitment led by the Department for the Environment, Climate and Communications that calls for the 'retrofit' of 500,000 homes to a B2 (BER)/Cost Optimal Equivalent standard by 2030, of which, approximately 36,500 are expected to be local authority owned homes, with grant funding provided by my Department for those local authority housing retrofits.
An annualised breakdown of the funding and number of properties completed by each local authority is available at the following link:
www.gov.ie/en/publication/668c1-energy-efficiency-retrofitting-programme-expenditure-output/
The 2024 Energy Efficiency Retrofit budget for local authority homes provides an increase in Exchequer funding support to €90 million which will allow approximately 2,500 local authority owned social homes to be upgraded to a B2 or cost optimal equivalent (BER) this year. Local authorities have been notified of their targets and funding available but it will be later this year before significant claims have been received.