The Climate Action and Low Carbon Development (Amendment) Act 2021 commits Ireland to reducing its greenhouse gas emissions by 51% by 2030, relative to 2018 levels, and achieving net zero emissions by no later than 2050. The Act also significantly strengthens the statutory framework for governance of the climate challenge, including the establishment of a system of carbon budgeting, with sector-specific emission ceilings operating within the five-year carbon budget periods.
Under Section 6A (10)(a) of the Climate Action and Low Carbon Development Act the Minister for Environment Climate and Communications has responsibility for recommending sectoral emissions ceilings to Government and the process for preparing these recommended ceilings.