The development and operation of wind farms in Ireland require planning permission from the relevant planning authority and, in the case of offshore wind farms, a foreshore lease from the Department of Environment, Community and Local Government. Wind farms also require an Authorisation to Construct a Generating Station and a Licence to Generate from the Commission from Energy Regulation. In addition, a grid connection from EirGrid or ESB Networks is required for a farm to become operational.
With regard to taxation, the State benefits from the tax take on any taxable profits generated by energy companies. Rates are also payable to local authorities and offshore wind developers pay royalties of 2.5% of total revenue to the Department of Environment, Community and Local Government under the terms of foreshore leases.