The Climate Action and Low Carbon Development (Amendment) Act 2021 commits Ireland to a legally binding target of a climate neutral economy no later than 2050 and a reduction in emissions of 51% by 2030, compared to 2018 levels. As part of an enhanced governance framework to reach these targets, the Act also sets out the processes and timelines for settling the carbon budgets and sectoral emissions ceilings.Following the process set out in the Act, and consideration by Government and the Oireachtas, the carbon budgets were adopted by both Houses of the Oireachtas and came into effect on 6 April.Work on developing sectoral emissions ceilings is now underway. As part of this, my Department is undertaking extensive engagement with other Government Departments and detailed technical analysis is also being carried out to inform and support the sectoral emission ceilings. I expect to present the recommended sectoral emissions ceilings to Government for consideration and approval in the coming weeks.