The CSO compiles statistics on both Environmental Subsidies and Similar Transfers (ESST) and Fossil Fuel Subsidies.
Eurostat recommends that a scheme in ESST should not be included in Fossil Fuel Subsidies and vice versa. A scheme in ESST should have environmental protection or resource management as its primary purpose. Resource management includes “Heat/energy saving and management”. Accordingly, the CSO classified the Warmer Homes Scheme under ESST.
The Warmer Homes Scheme has environmental and social objectives i.e., energy saving and social support. Therefore only 40% of Warmer Homes Scheme funding was included in ESST.