Sustainability
Finance Bill 2025
New measures not announced in Budget 2026
Budget 2026 marked a strengthening of Ireland’s resolve towards green transition and embedding sustainability, particularly environmental sustainability, through an array of capital funding initiatives. These were not referenced in the Finance Bill, but existing measures related to promoting sustainable practices were extended.
Who will be affected?
The country as a whole will be impacted by the measures and funding announced in the Budget that will hope to stimulate the market to aid in the deployment of sustainable infrastructure.
Our view
The Finance Bill 2025 incorporates a series of targeted fiscal incentives and reliefs that align with Ireland’s broader green transition. Notably, it extends supports for energy-efficient equipment, retrofitting of buildings, micro-generation of renewable electricity, and improved slurry storage on farms. These measures, while technical in nature, play an important role in encouraging both businesses and individuals to invest in cleaner technologies and more sustainable infrastructure. Though welcome, the measures are modest in scale and do not move the dial significantly. Overall, the Finance Bill 2025 demonstrates incremental levers to promote greener investment, but broader and more coordinated climate-related strategies will be required to accelerate Ireland’s transition toward a low-carbon economy.
