I propose to take Questions Nos. 24 and 46 together.
Decisions in relation to the carbon tax take place as part of the annual budgetary process.
The Energy and Environmental Taxes paper prepared annually for the Tax Strategy Group contains analysis on the carbon tax to help inform budget decisions. The Tax Strategy Group papers are available to read on the Department of Finance website.
The Deputy will also be aware that the Joint Oireachtas Committee on Climate Action is currently considering the report and recommendations of the Citizens Assembly regarding measures to tackle climate change, including in relation to the carbon tax. The final report of the Committee is expected to be published soon and this will be taken into consideration as part of the budgetary process surrounding any potential changes to the carbon tax rate.