The allocation of carbon tax funding over the coming years will be a matter for the Department of Public Expenditure and Reform and the Government to determine through the annual budgetary estimates process. I will be engaging with the Minister for Public Expenditure and Reform to ensure that the Programme for Government commitment of €1.5bn of additional funding to encourage and incentivise farmers to farm in a more environmentally sustainable way is made available over the period 2020-2030. This funding will be additional to funding under the Common Agricultural Policy. The specific use of these additional funds will be detailed in the Government’s implementation programme for the new Common Agricultural Policy 2023 – 2027, and in subsequent plans to 2030.