The Budget allocations for 2010 set out the capital allocations for each area. All costs related to infrastructural provision, including carbon costs where relevant, are to be met within these allocations. These are to be found in the Revised Estimates Volume. Regarding the price of carbon, the analysis undertaken by the Interdepartmental Working Group: Reflecting the cost of carbon emissions in Cost Benefit Analyses, which reported in October 2008, formed the basis of the updated guidance note for including the cost of CO2e in the appraisals of capital projects issued by the Department of Finance in June 2009. The guidance note is available on the Department of Finance’s website along the following pathway:
An update to take account of the introduction of the carbon tax will be issued by the Department of Finance following the enactment of the Finance Act 2010. Updates on price of CO2e to be used in CBAs will be issued annually and will be posted on the Department's website.