An environment tax is defined by Regulation (EU) 691/2011 as: “a tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in the European System of Accounts as a tax.”
Once a tax base has been included in the list of environment tax bases, any tax levied on that base is considered an environment tax, irrespective of the motivation behind it. A list of Environment tax bases was agreed by Eurostat, the EU Commission, the OECD and the International Energy Agency and has been periodically revised.
There are four main types of environment taxes: Energy; Transport; Pollution and Resource taxes.
A carbon tax was introduced by the Irish government in 2010, which placed a tax on auto-diesel, petrol, aviation gasoline, kerosene, marked gas oil, fuel oil, LPG (Other), Auto LPG, and natural gas.
Subsidies or transfers arise where goods, services and assets are provided without receiving any good, service or asset in return as a direct counterpart. National Accounts distinguish between two types of transfers: current transfers which affect the level of disposable income; and capital transfers which are transfers linked to the acquisition (or disposal) of fixed assets.
The United Nations System of Environmental-Economic Accounting Central Framework defines an Environmental Transfer as a “current or capital transfer that is intended to support activities which protect the environment or reduce the use and extraction of natural resources” (SEEA 2012 S 4.138).
The figures in Indicator 1.2 include current transfers, capital transfers and tax abatements from both the Irish Government and the European Union.
Environmental transfers were classified according to nine CEPA (Classification of Environmental Protection Activities) and nine CReMA (Classification of Resource Management Activities) categories.
Environmental transfers in Indicator 1.2 are aggregated from these CEPA and CReMA classifications into transfers associated with the production of energy from renewable sources; waste water management; protection of biodiversity and landscape; heat/energy saving and management; and other transfers.
The average effective carbon rate of a fuel is the amount of energy tax paid per tonne of carbon dioxide emitted through combustion of fuel.
The energy taxes included in this calculation are Excise Duty, Carbon Tax, Electricity Tax, the National Oil Reserves Agency (NORA) Levy, the Public Service Obligation (PSO) Levy and emission permit purchases under the EU Emissions Trading Scheme.
This definition includes tax expenditures (such as tax exemptions, tax repayments and reduced tax rates), price supports, other government revenue forgone, and direct subsidies.
This indicator contains data on fossil fuel subsidies as well as data on environment taxes and subsidies used in Indicators 1.1 and 1.2.
A subsidy is a fossil fuel subsidy if it is likely to incentivise fossil fuel activities.
Fossil fuel activities include exploration, extraction, manufacturing, refining and distribution of fossil fuels on the production side, as well as research and development supporting any of the above. Fossil fuel consumption by all sectors of the economy is also fossil fuel activity.
Supports are divided into direct supports such as investment grants, and indirect supports such as tax expenditures. Data on direct supports were mainly obtained from government appropriation accounts, the annual accounts of government departments and agencies, and through requests to the relevant government department or organisation. An example of a direct subsidy is the PSO Levy support to electricity generation from peat.
Indirect supports (or tax expenditures) are defined relative to a system of benchmark taxes. Benchmark tax rates are the standard, conventional rates applied to economic transactions and activities in the economy. Indirect supports are reductions in potential revenue due to deviations from these standard rates. These lower rates are intended to incentivise behaviour that meets particular policy objectives. An example of an indirect support is the reduced excise duty on auto diesel compared with petrol.
The Consumer Price Index is designed to measure the change in the average level of prices (inclusive of all indirect taxes) paid for consumer goods and services by all private and institutional households in the country and by foreign tourists holidaying in Ireland. In 2023, approximately 51,000 prices were collected for a representative basket consisting of 615 item headings.
Personal visits are made to retail outlets by some 80 price collectors on a monthly basis. Approximately 48,000 price quotations are gathered in this way. This is complemented by price files received directly from large retailers each month as well as manual internet pricing. In addition, 137 special inquiries covering items such as utility charges and services are conducted by post, telephone and e-mail in conjunction with internet price collection.
Domestic extraction refers to the annual amount of solid, liquid and gaseous raw materials (except for water and air) extracted from the national territory to be used as material factor inputs in economic processing i.e. acquiring value within the economic system. These materials consist of biomass, construction and industrial minerals, gross ores and fossil fuels. Concerning the water content of the raw materials, the convention is to account for all raw materials in fresh weight, with the exception of grass harvest, fodder directly taken up by ruminants, and timber harvest.
Domestic material consumption (DMC) measures the annual amount of raw materials extracted from the domestic territory of the national economic area, plus all goods imports minus all goods exports.
The figures in this Indicator refer to all sea fish landings by Irish vessels in Irish ports. These data were obtained by the CSO from the Sea Fisheries Protection Authority Statistics Unit.
The data are presented as tonnes of live weight equivalent. The data are calculated using the weight of fish landed at port, which is multiplied by a conversion factor depending on species.
Aquaculture and inland fisheries are excluded from this set of figures.
A Building Energy Rating (BER) is an indication of the energy performance of a dwelling (represented in units of kWh/m2/year). Actual energy performance will depend on how the occupants operate the dwelling. A BER is based on the characteristics of major components of the dwelling including: wall, roof and floor dimensions; window and door sizes and orientations, as well as the construction type and insulation, ventilation and air tightness features; the system for heat supply (including renewable energy), distribution, and control; and the type of lighting. The BER certificate indicates the annual primary energy usage and carbon dioxide emissions associated with the provision of space heating, water heating, ventilation, lighting, and associated pumps and fans. The energy use is calculated on the basis of a notional family with a standard pattern of occupancy. A BER only covers electricity used for heating, lighting and ventilation with associated pumps and fans. Electricity used for cooking, refrigeration, laundry and the use of other appliances are not included.
Since 1st January 2009, a BER certificate and advisory report is compulsory for all homes being sold or offered for rent. A BER is also required for new dwellings that apply for planning permission on or after 1st January 2007. A BER certificate is required to avail of the grants for energy-efficiency improvements to the home that are provided under the Better Energy Warmer Homes scheme.
The BER rating scale is divided into categories from G (largest primary energy usage) to an A1 rating (lowest primary energy usage).
A dwelling may have had more than one BER carried out but data in this indicator only include the latest BER published for each dwelling from January 2009 to December 2023.
The data used to compile this indicator were based on monthly files of meter readings sent by Uisce Éireann (formerly Irish Water) to the CSO. The meter readings are in cubic metres. One cubic metre equals one thousand litres. The readings in cubic metres were converted to monthly consumption estimates which were then used to calculate the average and median consumption in litres per meter per day.
The difference between the average and the median gives an indication of the extent of high consumption as the median is less influenced by the small number of meters with very high consumption.
The data used in this indicator only cover metered usage. Apartments without an individual Irish Water meter, many group water schemes, and abstractions from wells are not included. The 2022 data are based on 783,606 meters.
This indicator is based on consumption data from Gas Networks Ireland on all connections to the mains gas network including power plants, non-residential and residential customers. There were 696,902 residential gas meters in 2023. The microdata contains quarterly consumption data for residential and smaller non-residential customers and monthly data for larger users.
The data are gross calorific values expressed in gigawatt hours (GWh). A gigawatt hour is equivalent to one million kilowatt hours.
This indicator is based on quarterly metered electricity consumption data for 2015 to 2023. The data were received from the Electricity Supply Board (ESB Networks) for all connections to the mains electricity network, including both residential and non-residential customers. Locations such as bus shelters and street lighting were also used. Daily data were received for a small number of large customers. The data are expressed in gigawatt hours (GWh). A gigawatt hour is equivalent to one million kilowatt hours.
The data received by the CSO were classified by tariff category (DUoS). DG1 is urban domestic and DG2 is rural domestic. However, small commercial customers (newsagents, farms, etc.) are sometimes included in these categories. Hence the total consumption by the residential sector is an over-estimate. The Large Customers category is a combination of DUoS groups DG8, DG9, DG10 and TCON (connections to the electricity transmission system).
Fuel excise clearances reflect the duty paid amounts of oil removed from tax warehouses. Clearances data provide a proxy for sales and the associated level of consumption but do not reflect actual consumption per se. First, clearances relate to Irish duty paid product. They do not include consumption on which Irish taxes have not been paid. Second, clearances reflect the timing of withdrawals of product from warehouses by manufacturers rather than the timing of consumption.
Excise duties are indirect taxes on the sale or use of specific products e.g. alcohol, tobacco, and mineral oils. They are usually applied as an amount per quantity of the product. The Revenue Commissioners collect statistics on the volumes of fuel clearances covered by excise taxes.
EU legislation on excise duties was largely prompted by the launch of the Single Market in 1993. EU legislation was adopted to ensure that excise duties for certain products were applied in the same way and to the same products throughout the Single Market, and that Member States applied at least a minimum rate of excise duty. All revenue from excise duties goes entirely to the Member States.
The Environment Goods and Services Sector (EGSS), sometimes called ‘eco-industries’, encompasses activities in the so-called green economy. These activities generally include the production of renewable energy and energy saving activities such as retrofitting homes, along with the supply of water, treatment of wastewater, handling of waste and the construction of environment-related facilities. EGSS statistics are part of environment accounts which constitute a satellite account to national accounts. This indicator provides estimates for the value at basic prices of gross output.
EGSS in this indicator is compared to modified gross national income (GNI*) at market prices rather than GDP or GNI. GNI* is designed to be a supplementary measure of the level of the Irish economy and excludes globalisation effects related to highly mobile economic activities that disproportionately impact upon the measurement of the size of the Irish economy. The globalisation effects that are excluded from GNI to estimate GNI* are:
- Factor income of redomiciled companies
- Depreciation charged on capitalised R&D service imports and trade in Intellectual Property (IP)
- Depreciation of the aircraft owned by Irish aircraft leasing companies.
The figures in this indicator are taken from the latest Forest Wood Removals release published by the CSO. Removals include all harvesting including thinnings and storm damage. Data on removals from privately-owned forests are collected by the annual CSO Roundwood Removals Survey. Coillte made a special survey return providing statistics on the removals from publicly-owned forests. Removals by Coillte from privately-owned forests were within the scope of the Roundwood Removals Survey and were classified to privately-owned forests. Removals from Coillte-owned forests were classified to the private sector if the trees were owned by a private enterprise.
There are many sources of particulate matter including vehicle exhaust emissions, soil and road surfaces, construction works and industrial emissions. Particulate matter can be formed from reactions between different pollutant gases. Small particles can penetrate the lungs and cause damage. These are known as PM10 (diameter less than 10µm) and PM2.5 (diameter less than 2.5µm). There are high levels of PM10 in many cities and towns. In smokeless fuel zones, levels of particulate matter decreased after the ban on bituminous coal in Dublin in 1990. The ban was extended to other parts of Ireland subsequently.
PM2.5 has similar effects on health as PM10. However, PM2.5 is a better indicator of anthropogenic (man-made) emissions than PM10. Fine particulate matter PM2.5 is responsible for significant negative impacts on human health. There is no identifiable threshold below which PM2.5 would not pose a risk.
Indicators 2.3 and 2.4 refer to sulphur oxide emissions measured in units of sulphur dioxide equivalents. The main source of sulphur dioxide in Ireland is burning coal and oil to heat homes and industries and to produce electricity. Levels have decreased over recent years due to increased use of low-sulphur "smokeless" coal, increased use of natural gas instead of solid fuels and reduced industrial emissions through Integrated Pollution Control (IPC) licensing. Sulphur oxides are a group of important ambient air pollutants that comprises both gaseous and particulate chemical species, including sulphur monoxide, sulphur dioxide, sulphur trioxide and disulfur monoxide.
Emissions from traffic are the main source of nitrogen oxides in Ireland along with electricity generating stations and industry. Oxides of nitrogen contribute to the formation of acid rain and of ozone.
Ammonia (NH3) emissions are associated with acid deposition and the formation of secondary particulate matter. The agricultural sector accounts for virtually all ammonia emissions in Ireland. Grasslands ultimately receive the bulk of animal manures produced annually in Ireland, along with nitrogen in fertilisers. A proportion of the nitrogen in these inputs is volatilised into the air as ammonia.
Non-methane volatile organic compounds (NMVOCs) are emitted as gases from the use of a wide array of products including paints, paint strippers, glues, adhesives and cleaning agents. Several constituents of gasoline are important NMVOCs, which are emitted by combustion and evaporation. NMVOCs also arise as a product of incomplete combustion of other fuels, especially solid fuels and as such there are significant emissions from residential fuel combustion. The principal environmental problem associated with NMVOCs is their contribution to the formation of ground level ozone. Fugitive emissions refer to the release of gases from anthropogenic activities.
Primary energy production refers to the indigenous production of energy products from natural sources within Ireland’s national boundaries. It is calculated after any operation for removal of inert matter or impurities (e.g. sulphur from natural gas. Examples of production include extraction of peat or natural gas from natural deposits; recovery of waste for energy purposes; electricity generation by wind, solar or hydro; thermal energy collection by solar thermal systems; and production of biomass or biogas.
Peat is a combustible soft, porous or compressed fossil sedimentary deposit of plant origin with high water content (up to 90% in the raw state), easily cut, of light to dark brown colour.
Natural gas consists of gases, occurring in underground deposits, whether liquefied or gaseous, consisting mainly of methane. It includes both "non-associated" gas originating from fields producing only hydrocarbons in gaseous form and "associated" gas produced in association with crude oil as well as methane recovered from coal mines (colliery gas).
Renewable energy is energy produced from sources that do not deplete or can be replenished within a human’s lifetime. Common examples include wind, hydro and solar energy.
Non-renewable waste refers to the use of the non-renewable portions of waste as an energy source – including, for example, the burning of municipal waste in incinerators to generate electricity.
Final energy consumption is the total energy consumed by end users, such as households, industry and agriculture. It is the energy which reaches the final consumer.
Final energy consumption excludes energy used by the energy sector, including for deliveries, and transformation. It also excludes fuel transformed in the electrical power stations of industrial auto-producers and coke transformed into blast-furnace gas where this is not part of overall industrial consumption but of the transformation sector.
The “Other” category in Indicator 3.2 refers to consumption of nuclear energy, energy generated from waste and derived heat.
Renewable energy is energy that is collected from renewable resources, which are naturally replenished on a human timescale, such as sunlight, wind, rain, tides, waves and geothermal heat. Renewable energy often provides energy in four important areas: electricity generation, air and water heating/cooling, transportation, and rural (off-grid) energy services. Renewable energy sources include the following:
Hydro-power: Potential and kinetic energy of water converted into electricity in hydroelectric plants. Pumped storage is treated separately in the energy balance.
Wind energy: Kinetic energy of wind exploited for electricity generation in wind turbines.
Solid biomass covers organic, non-fossil material of biological origin which may be used as fuel for heat production or electricity generation. It consists of charcoal and wood, wood wastes and other solid wastes. Charcoal covers the solid residue of the destructive distillation and pyrolysis of wood and other vegetal material. Wood, wood wastes and other solid wastes cover purpose-grown energy crops (poplar, willow etc.), a multitude of woody materials generated by an industrial process (wood/paper industry in particular) or provided directly by forestry and agriculture (firewood, wood chips, bark, sawdust, shavings, chips, black liquor etc.) as well as wastes such as tallow, straw, rice husks, nut shells, poultry litter, crushed grape dregs etc.
Combustion is the preferred technological use for these solid wastes. The quantity of fuel used is reported on a net calorific value basis.
Landfill gas: A gas composed principally of methane and carbon dioxide produced by the anaerobic digestion of landfill wastes.
Biogas: A gas composed principally of methane and carbon dioxide produced by anaerobic digestion of biomass, comprising: sewage sludge gas produced from the anaerobic fermentation of sewage sludge and other biogas, such as biogas produced from the anaerobic fermentation of animal slurries and of wastes in abattoirs, breweries and other agri-food industries.
Liquid biofuel covers the following fuels: Bioethanol - ethanol produced from biomass and/or biodegradable fraction of waste; Biodiesel - a diesel quality liquid fuel produced from biomass or used frying oils; Biomethanol - methanol produced from biomass and/or the biodegradable fraction of waste; Biodimethylether - a diesel quality fuel produced from biomass and/or the biodegradable fraction of waste; Biogasoline - a type of gasoline produced from biomass such as algae; and Other Liquid Biofuel - liquid biofuels, used directly as a fuel, not included in biogasoline or biodiesels.
Solar energy: Solar radiation exploited for hot water production and electricity generation by: flat plate collectors, for domestic hot water or for the seasonal heating of swimming pools; photovoltaic cells; solar thermal-electric plants. Passive solar energy for the direct heating, cooling and lighting of dwellings or other buildings is not included.
Geothermal energy: Energy available as heat emitted from within the earth’s crust, usually in the form of hot water or steam. It is exploited at suitable sites: for electricity generation using dry steam or high enthalpy brine after flashing or directly as heat for district heating, agriculture etc. Ground source geothermal energy is included in the category.
Indicator 3.4 refers to the actual share of gross electricity generation from renewable sources in the year. Indicator 3.5 refers to the normalised share of gross electricity consumption from renewable sources (Gross electricity consumption is defined as electricity generation plus net imports). Normalisation is used to smooth out the weather variations in wind speeds and rainfall from year to year. Wind normalisation also adjusts for the effect of large increases in installed capacity midway through a year.
The normalised figures are reported to Eurostat as progress towards renewable electricity targets and are required by the Renewable Energy Directive (2009/28/EC) and the revised Renewable Energy Directive (2018/2001/EU).
The net fuel import data presented in this table are based upon International Energy Agency/Eurostat /UNECE energy surveys which are carried out by the Sustainable Energy Authority of Ireland.
This indictor shows metered residential electricity and gas consumption from 2015 to 2023 collected from ESB Networks and Gas Networks Ireland. Some non-residential users of electricity have been included such as farmers and small grocery shops, while the gas figures include some small non-domestic activity such as creches, residential homes and embassies.
Residential properties with very low energy consumption levels have been excluded from the indicator.
Residential electricity and gas prices are collected by SEAI from energy suppliers. The prices include all charges payable including network charges, meter rental, and standing charges.
Prices and costs for residential electricity and gas are inclusive of all taxes and levies. This includes a reduction in VAT from 13.5% to 9% from May 2022, and rebates in 2022 and 2023 for residential electricity consumption under the Electricity Costs Emergency Benefit Scheme.
Vehicles under current licence includes private cars, goods vehicles, motorcycles, tractors, dumpers, excavators, public service vehicles, exempt vehicles and other vehicles.
Public bus and coach transport in Ireland refer to large public service vehicles (PSVs) which cover all buses and coaches except those in private use and youth community buses. Public bus transport services consist of Dublin city, provincial cities and towns, and other scheduled and school transport services.
Rail passenger transport figures includes DART services. Luas Green and Red line tram services became operational in Dublin in 2004.
EU data are not applicable for Cyprus and Malta which do not have rail networks.
Sea passenger data refers to international arrivals and departures at Irish sea ports, excluding passengers on cruise ships, commercial traffic or freight. Air passenger data in indicator 4.4 refers to the number of international passengers carried on flights (both scheduled and unscheduled) arriving at and departing from airports in Ireland.
The data are from the Census of Population question: “How do you usually travel to work, school or college?”
The respondent is asked to choose only one option, representing the longest part of their usual journey. The data presented here refer only to people working and does not include students, unemployed or retired people.
This indicator contains data on the number of newly licensed vehicles in Ireland broken down by fuel type, including petrol, diesel, hybrid, electrical and other. A hybrid car is one that uses more than one means of propulsion - combining a petrol or diesel engine with an electric motor for example – rather than using different fuels in the same propulsion system. Other fuels include gas and dual fuels (such as petrol and ethanol blended).
Municipal waste means solid household waste as well as commercial and other waste that, because of its nature or composition, is similar to household waste. It excludes municipal sludges and effluents. Municipal waste consists of three main elements - household, commercial (including non-process industrial waste) and street cleansing waste (street sweepings, street bins, municipal parks and cemeteries maintenance, waste, litter campaign material). The figures in indicators 5.1 to 5.3 refer to waste generated rather than waste managed.
Indicators 5.1 and 5.3 show the volume of municipal waste generated per capita for Ireland and other EU Members States.
Indicator 5.2 provides a breakdown of municipal waste data in Ireland by alternative disposal routes: landfill, recycling, compost and anaerobic digestion, incineration with energy recovery and other and unmanaged waste.
Packaging is used to contain, protect and present goods. Packaging is made from such materials as cardboard, paper, glass, plastic, steel, aluminium, wood and composite materials such as those used in milk and juice cartons.
Recovery means any operation the principal result of which is waste serving a useful purpose by replacing other materials which would otherwise have been used to fulfil a particular function, or waste being prepared to fulfil that function, in the plant or in the wider economy.
The EPA collects and compiles statistics relating to Waste Electrical and Electronic Equipment (WEEE) under EU Directive 2012/19/EC which replaced the earlier WEEE Directive 2002/96/EC.
The 10 European WEEE categories are: Large household appliances; Small household appliances; IT and telecommunications equipment; Consumer equipment and photovoltaic panels; Electrical and electronic tools; Lighting equipment; Toys, leisure and sports equipment; Medical devices; Monitoring and control instruments; and Automatic dispensers.
This indicator contains information on how Irish households reuse products which are purchased/received as a private gift, donation or swap, bought in a second-hand shop or marketplace, or bought through an online platform. Clothing was the most common type of item to be reused. These data indicate how much progress has been made to achieve the policy objective of creating a more circular economy.
The Natura 2000 ecological network of protected areas consists of Special Protected Areas (SPA’s) and Special Areas of Conservation (SAC’s) together.
EU Member States, concerned about the decline of wild bird species, adopted the Birds Directive 79/409/EEC in April 1979. It is the oldest piece of EU legislation on the environment and one of its cornerstones. Amended in 2009, it became Directive 2009/147/EC.
Habitat loss and degradation are the most serious threats to the conservation of wild birds. The Directive places emphasis on the protection of habitats for endangered and migratory species. It establishes a network of Special Protected Areas, including all the most suitable territories for these species. Indicator 6.1 refers to terrestrial SPA’s only.
Adopted in 1992, the Habitats Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora aims to promote the maintenance of biodiversity, taking account of economic, social, cultural and regional requirements. It forms the cornerstone of Europe’s nature conservation policy with the Birds Directive and establishes the EU wide Natura 2000 ecological network of protected areas.
Member States are required to designate Special Areas of Conservation for threatened species and habitats. This ensures the conservation of a wide range of rare, threatened or endemic species, including around 450 animals and 500 plants. Some 200 rare and characteristic habitat types are also targeted for conservation in their own right. Indicator 6.2 refers to terrestrial SAC’s only.
The Countryside Bird Survey (CBS) is Ireland’s national monitoring scheme for common and widespread breeding birds. It is funded by the National Parks and Wildlife Service (Department of Housing, Local Government and Heritage) and is coordinated by Birdwatch Ireland. It has been running since 1998.
The Irish Common Bird Index (CBI) is based on 44 common and widespread breeding birds which are monitored as part of the CBS. The Common Farmland Bird Index (CFBI) is based on 14 breeding farmland birds which are monitored by the CBS. The figures for both indices have been revised downwards since last year due to an analytical review of the data and some improvements in modelling. CFBI species have performed worse than more generalist CBI species due to pressures from agricultural intensification and resulting habitat degradation.
The biodiversity status of selected species in Ireland is based on the International Union for the Conservation of Species (IUCN) Red List categories. The IUCN identify nine Red List categories: Extinct, Extinct in the Wild, Critically Endangered, Endangered, Vulnerable, Near Threatened, Least Concern, Data Deficient and Not Evaluated. Critically Endangered, Endangered and Vulnerable species are considered to be threatened with extinction and have been aggregated into a Threatened category for this indicator. Also, Extinct and Extinct in the Wild species are referred to as Regionally Extinct in this indicator.
Learn about our data and confidentiality safeguards, and the steps we take to produce statistics that can be trusted by all.