Home Heating Oil (Emergency Mineral Oil Tax Reduction) Bill 2026: Second Stage [Private Members]

I move: "That the Bill be now read a Second Time". Families and workers across the State are being ripped off by the cost of home heating oil. Prices are going up and up and for months, the Government has refused to act. This is not happening in isolation. At the same time, petrol and diesel prices are rising. Energy companies are hiking their bills and groceries are getting dearer day by day, stretching household budgets. A fill of home heating oil is now approximately €700 more expensive than it was at the start of the year. The cost of home heating oil has jumped up a number of hundreds of euro in the last three weeks alone. This is money that many families simply do not have. That is why my legislation is so important tonight. It is why every TD should support this legislation and give relief to families and workers out there. It is a straightforward piece of emergency legislation. It is a measure that removes all excise duty and all carbon tax from home heating oil and provides immediate relief to people who desperately need it. This is not a new argument. This is the eighth time that I have brought legislation before this House demanding that the Government act and reduce the cost of home heating oil. Eight times I have called on the Government to put workers and families first. Eight times I have called on the Government to cut the taxes on home heating oil - something that could be done with the stroke of a pen - and on every occasion, this Government has voted "No". Again and again, Fianna Fáil, Fine Gael and the Independents who prop them up have voted against the interests of the Irish people. I will not stop bringing this issue up here on the floor of the Dáil because too many families are struggling out there, too many families are stretched to the limit, and too many people are wondering how they will afford their next delivery of oil and are, right now, sitting in homes with empty tanks. When I met those families in different parts across the State, I made them a promise. I said that I would keep fighting for them. I told them that I would be their voice here in the Dáil, and that is a promise I intend to keep. That is why my legislation is before us today. That is why this is the eighth attempt to try to get the Government to see sense. The Government needs to wake up. It needs to understand the needs of the Irish people out there. This is not a radical proposal, folks. This is common sense. It is not extreme. It is the bare minimum that people should be able to expect from a government at a time like this. Simon Harris has the neck to go out in the media and say that the Government cannot fully insulate households from energy prices. This is the same Minister for Finance who has not reduced a single cent of tax on home heating oil. How dare he, while people are telling me that they have to buy home heating oil to keep their homes warm in 5-gallon drums because they can no longer fill their tanks? They can no longer afford a half-fill, never mind a fill. It is astonishing, after months of warning and after all the pressure, that the Government still does not recognise that it needs to act. Let me tell the Minister of State that the people cannot wait any longer. They need relief now. By God, if the Government does not act on the pressure that people are under, I have no doubt that the people will rise and give the Government their message when they take to the streets. In the past three weeks alone, the price of home heating oil has gone up by €300. That comes on top of an increase of €500 since the start of the year. People are not blind to what is happening out there. People have heard enough talk. They do not want more promises; they want action. They do not want excuses; they want lower bills. They want relief. They want my legislation enacted. The Government could do this immediately. The Government could do this with the stroke of a pen. Tonight, the Government could vote to pass all Stages of this legislation and reduce the cost of home heating oil for 700,000 families across the State. A Government that was serious about putting workers and families first would do exactly that. Let us be clear. This issue goes way beyond home heating oil. The Government also needs to get its act together on petrol and diesel. Let me say it again, and I will not stop: the Government needs to cut taxes on diesel and petrol further. It needs to get the price of green diesel, to support our farmers and contractors, down. The Government needs to cut the taxes further and it needs to take away carbon tax from home heating oil. We will not give up until the Irish people get what they deserve, namely, the implementation of this legislation.

There is a sense of déjà vu around at the moment. There was some excuse, in March and April of this year, when the Government was off around the world and left nobody in charge and ignored the calls of the people to reduce the cost of home heating oil. Families in every corner of the country have continued to be squeezed since that time while the Government has sat on its hands and done nothing. Our proposal will remove carbon tax from home heating oil and cut the cost of a 1,000-litre fill by €183. It is a simple measure. At a time when oil prices have soared by over €700 and household budgets are under unbearable pressure, that is not only justified, but essential. We have brought forward, as Deputy Doherty said, this proposal eight times and each of the eight times, it has been rejected and ignored by the Government. The Government keeps repeating ad nauseam it wants to help the people in the here and now, but again, it is sitting on its hands. This is the Government's chance. If the Minister of State has the courage of his convictions and if every TD who supports the Government has the courage of their convictions, they can stand with ordinary workers and families, or is the Government to turn its back on them yet again? For seven months, this issue has been staring Government in the face. For seven months, workers, families, pensioners and people living in rural Ireland, in particular, have shouldered the burden alone, but for seven months, Fianna Fáil, Fine Gael and the supporting Independent Ministers of State have refused to take meaningful action and reduce the costs. Older people are still worrying about when they can afford to turn on the heating. They are reducing the oil that they are buying, even only filling 5-gallon or 10-gallon drums to keep them going from day to day and from week to week. Families are cutting back on groceries to save for the delivery of oil. People are already struggling with rents, mortgages, childcare and rising energy bills, but look around for help from the Government, which has a record surplus, and there is nothing. The cost of 1,000 litres of heating oil has risen from approximately €900 to over €1,600 in the space of a year, an increase of almost 75%. People are in crisis. What makes it even more outrageous is that, as the prices rise, the State is taking in record amounts of revenue through taxes such as VAT. Families are paying more and the Government is collecting more while refusing to provide the relief people desperately need. Is the Government going to act?

We are seven months into this particular crisis with the increase in the price of oil and families are dealing with almost a doubling of the cost of home heating oil. I am dealing with families who are deciding whether to restrict spending on other essential parts of life, for example, whether they will cut down on the grocery shop, whether they will do a grocery shop this week, or how they will feed their children, so that they can put oil in the tank because prices have gone from approximately €900 for a fill last year to an average price of €1,600 for a fill this year and the Government has done absolutely nothing to reduce the pressure on families or reduce the cost. It has not removed one cent of excise duty from home heating oil, despite Sinn Féin having brought forward a proposal eight times. This is the eighth time we have brought forward a proposal while the Government has sat on its hands and made out it is not a problem. The Government talks around the subject, flies kites and says it might do something, but that is of no use to new parents with a newborn baby who need hot water and a home. It is of no use to older people who are living the twilight years of their lives in one room because they cannot afford to heat the rest of the house. It is no good to the people who are already in arrears on their electricity bills, cannot afford oil and are wondering how they will stay warm this winter. That is the reality facing people on the Minister of State's watch and that of Fianna Fáil, Fine Gael and the Independents propping them up. It is simply not good enough. It is a disgrace that not one solitary Fianna Fáil or Fine Gael backbencher or Independent Member is in the House as we discuss this modicum of respite for hard-pressed families across the State - rural and urban - when it comes to the cost of heating their homes. It is an absolute disgrace. They might come down and do the right thing by supporting this legislation. It is not too late. We are here. We are putting it forward and they have a choice to make.

Is iad costais fuinnimh an t-ábhar imní is mó atá roimh theaghlaigh agus gnólachtaí faoi láthair. Energy costs are the biggest worry facing families and businesses at the moment. Seven months into this energy crisis, the Government has not removed a single cent of carbon tax from home heating oil. For rural households, particularly in my and the Minister of State's constituency of Mayo, this is devastating and unsustainable. Does the Minister of State know how many women have done themselves injury by trying to carry 5-gallon drums of oil to last them a few days until they are paid? We have no access to the gas network. We have no alternative to filling the oil tank and people are now facing bills of more €1,600 for 1,000 litres of oil. That is €700 more expensive than it was this time last year. It is simply unaffordable for the people we represent. It is not just households. Small businesses are being crippled by energy costs. Many are barely able to keep their doors open. One bad winter could finish them off altogether. All of this comes in the context of today's report that wholesale electricity prices are 77% higher than they were this time last year. The pressure is coming from every direction. A record number of households are in energy arrears. This is the eighth time my Sinn Féin colleague has brought forward legislation to cut the cost of home heating oil and on every occasion the Government has voted "No". The Government has voted against the people of Mayo and the wider country. Our legislation would remove all excise duty on home heating oil. People cannot heat their homes with Government promises about what might happen in the budget and they certainly cannot afford another round of half measures. The Government has had its opportunity. It has an opportunity to act tonight.

Tá teaghlaigh ar fud Chill Dara Theas ag streachailt le billí fuinnimh, go háirithe iad siúd atá ag brath ar cheirisín agus gan an dara rogha acu foinse eile a úsáid. Tá praghas ceirisín tar éis ardú suas le 75% gan faic déanta ag an Rialtas chun na teaghlaigh seo a chosaint ó na hathruithe ar phraghsanna. Caithfidh an Rialtas éisteacht le cosmhuintir na tíre agus tacú le réiteach Shinn Féin ar an bhfadhb. Families in south Kildare are struggling with their energy bills. We are heading into another difficult winter and families desperately need support. Home heating oil prices have skyrocketed in the past 12 months, rising by as much as 75% in some cases. A fill of 1,000 litres of oil will now set families back more than €1,600 compared with €900 for the same amount of oil one year ago. The latest price spike at the end of summer has once again caused huge anxiety for households who rely on kerosene to heat their homes. Rural families across south Kildare are disproportionately affected by these increases and in many cases have no alternative heating source available. Constituents have contacted me to say they simply will not be able to afford to fill their tanks this winter if current circumstances continue. Incredibly, we are seven months into this crisis and the Government has done nothing to help these vulnerable households. Not a single cent has been lifted off excise duty or carbon tax. I appreciate that the fuel allowance is intended to support those most in need. However, I have received correspondence from many working families who do not qualify for the support, but are still struggling to pay their bills. This comes against the wider backdrop of a cost-of-living crisis with electricity, housing and insurance costs all continuing to rise. Sinn Féin is bringing forward a simple proposal to ease the pressure on these hard-working families by temporarily removing all excise duty on home heating oil. The price of 1,000 litres of oil could be reduced by €183. This is the eighth time Sinn Féin has brought forward proposals on home heating oil this year, yet the Government continues to bury its head in the sand. It is time for the Government to listen and put workers and families first.

The Minister of State and the Government have had their heads in the sand about the cost-of-living crisis and squeeze for far too long. In recent years, Sinn Féin has used every opportunity we could to point out the challenges facing workers and families, with groceries, insurance costs, rents, mortgage costs, and petrol, diesel and home heating oil going up. Every time we raise these issues, the Government has to be dragged kicking and screaming to react. Even when it does react, it is a crisis response. It is temporary and does not deal with the problem. Then it comes back with its tail between its legs having to correct to what it should have done in the first place. We warned the Government last year and this year that this was reaching a tipping point, that it would spill onto the streets and there would be protests. It ignored us. What happened? There were protests. Then it blamed the protesters and took no responsibility for the fact it had failed. We have been saying to the Government for years now that the cost of home heating oil is extreme. It is far too high. For the 700,000 homes that depend on home heating oil, it is unbearable at the moment, with all the other costs, yet the Government is doing nothing. In fact, it fought Sinn Féin tooth and nail saying carbon tax could not be touched, and now we are hearing that the Government might do something on carbon tax. What it could do tonight is accept an Teachta Doherty's Bill and give people certainty by moving on this issue. All people have seen from the Government is delay and delay. I have made this point over and over again. Fine Gael in particular does not like it. The Minister of State's party represents a cosseted, privileged class. It always has and always will. That is why I work tooth and nail so that, one day, we will have a Government that will do the right thing and support people in a cost-of-living crisis and not continue to keep its head in the sand.

I want the Minister of State to come to Longford-Westmeath and meet the families who have been looking at empty oil tanks for months, hoping against hope the Government would move as prices got higher and higher. The Minister of State has the gall to ask them to hope a little more and to hold on a little longer so that the Government might just get a notion of doing something in the budget. That is not good enough. For seven months, the price of home heating oil has been in crisis. I remember banging on doors in the run-up to the last general election when it was -4 degrees Celsius, and when people opened them, no heat came out. This has not just been going on for that length of time. The price might have been lower, but it was still biting. For all those seven months, the Government has failed to act each time Sinn Féin has put proposals in front of it. It has failed to recognise the pressure families are under or to comprehend what its actions are doing to families the length and breadth of the country. In my area, 1,000 litres of oil will set you back €1,600 today. That is not another household bill; that is a second mortgage. Many people simply do not have it. It hits rural areas like mine so much harder than urban areas because we do not have a choice. In my area, you cannot simply connect to the gas network because it does not exist. You cannot simply magic solar panels onto the roof because the waiting lists are eight, nine or ten months long. No responsible government would tell a family who is sitting in a cold home tonight that it might help, hinting that there will be something in the budget when that family needs heat and needs oil today. Tonight, the Government has a very simple choice. It can tell those families, including those families in my area, to keep paying or it can actually stand up, do something constructive and take action today. Winter will not wait and neither should the people of Longford-Westmeath.

Tonight's motion is about the here and now. This Dáil has an opportunity to cut the price of oil tonight. The facts are very clear. People cannot pay their bills. They cannot afford to put fuel in their cars. They cannot afford to put oil in their tanks. That has happened on the Minister of State's watch. He is from the west of Ireland just like I am. He understands the impact that storms and sudden changes in the weather can have. The Government is telling people that it might do something in a number of weeks, although it has voted this measure down several times. My colleague, Deputy Pearse Doherty, has brought it before this House eight times. The Government says it might do something at some point. The people cannot wait because the people cannot pay. They cannot wait because there might be a sudden change in the weather. What will the Government say to people then? Will it tell them they can freeze in their homes? Pensioners cannot afford this. Every single year, we have a discussion in here about pensioners who are struggling to heat their homes. That started before this crisis. The numbers of pensioners in poverty, in insecure housing and in homelessness are all increasing. There is certainly going to be a serious rise in the number of pensioners who cannot afford to put oil in their tanks to keep their houses warm. That is most certainly going to be on the Minister of State. He needs to listen to what the people are saying. He needs to listen to what we on this side of the House are saying. He needs to do right by the people. The people cannot wait any longer for the Government to decide whether it is going to act on oil. This disproportionately affects the people in the west of Ireland. The people in the west of Ireland have had enough. They should be allowed to heat their homes.

I move amendment No. 1: To delete all words after "That" and substitute the following: "Dáil Éireann declines to give the Home Heating Oil (Emergency Mineral Oil Tax Reduction) Bill 2026 a second reading on the grounds that related matters are being considered as part of Budget 2027 on 6th October 2026"." Ireland has a strong economy. The job of Government is now to make sure that people feel that strength in their everyday lives. We fully recognise the pressures high energy and fuel costs are placing on households, on farmers and on businesses. These pressures are real. They are being felt at the pumps, in home heating bills and in the cost of running farms and businesses. The conflict in the Middle East has created economic pressures far beyond the region itself. De-escalation would have the single biggest impact on international energy prices. No Irish government can fully insulate people from a global energy shock. Anyone who claims otherwise is not being honest. However, Government can take action to protect households and key sectors and it has done so. Budget 2027 is now only 14 days away. When Deputy Farrell talks about the here and now, it is just political theatre. By the time this Bill could take effect, budget 2027 would already have been announced-----

The budget is for next year.

-----and the winter heating season would already be under way. I think Sinn Féin knows that.

The Minister of State is talking about budget 2027. It is 2026.

This is the appropriate mechanism through which the Government can examine these pressures comprehensively and decide what further assistance is warranted. The budget allows us to take a full view across a range of energy costs and across all affected households and sectors rather than dealing with one fuel or one tax measure in isolation. We should not pre-empt discussions that properly belong in the budgetary process, the product of which is only days away. The Tánaiste has been clear that Government is examining the best way to assist people whose home heating oil costs have already risen considerably. These include possible taxation measures and targeted supports such as the fuel allowance. The Department of Finance has also published options on how the carbon tax framework might be modified for particular products, including home heating oil. These are decisions for budget day. In the budget, this Government will use the resources available to help people who work hard and who want to get ahead and not simply get by. We want people to feel the benefits of hard work in their own pay packets. Our priority is to reward work and to reduce everyday costs facing families, including energy and childcare costs. We are also very much focused on supporting older people, carers and people with disabilities, recognising their contribution and the security they deserve. We will build more homes and deliver infrastructure and public services to continue meeting this country's needs with faster delivery, less bureaucracy and better value for every euro. We will do so responsibly, protecting the public finances for the long term. This is not a government that has stood back. Since the beginning of the crisis seven months ago, we have provided approximately €1.4 billion in supports and delivered one of the largest packages across the European Union on a per capita basis. We deferred the 1 May carbon tax increase on home heating fuels. We have reduced excise duty on petrol, diesel and green diesel. We have enhanced the diesel rebate scheme for hauliers and passenger transport operators. We have supported road transport operators, farmers, farm contractors and fishers. We have reduced the NORA levy. We extended the fuel allowance season by four weeks from 28 to 32 weeks, with the weekly rate increased from €33 to €38. Eligible households now receive €1,216 over the extended season. Eligibility was widened to almost 50,000 additional households, including families receiving the working family payment, with approximately 470,000 households now benefiting. That is close to one in every four households across the State. The Tánaiste has also made clear that the planned phased restoration of excise duty due to begin in November must be considered in light of the current prices. If elevated prices persist, proceeding as originally planned may not be prudent. Again, the judgment should be made in the round, through the budget. Turning to the Bill itself, Sinn Féin promises an emergency period during which the mineral oil tax on kerosene used for home heating would be set to zero. The Minister for Finance would, therefore, have no discretion over that rate. This would reduce the Government's flexibility to target limited resources where they can make the greatest practical difference. The Bill also raises serious legal and policy questions. Heating fuels such as kerosene and natural gas fall within the scope of the European Union's emissions trading system for buildings and road transport, ETS2. Ireland's arrangements are designed to avoid double taxation, provided our national carbon price meets the relevant European conditions. Those calling for the outright abolishment of the carbon tax must, therefore, be conscious of these consequences. A blanket removal could mean carbon revenue being collected and controlled through the European system rather than retained and spent nationally. Nobody in this House should lightly support transferring control of those revenues away from the Oireachtas. There are also further practical flaws. One is that the increase in the price of home heating oil is principally driven by the international wholesale price of oil and not by new Government tax. The carbon tax accounts for only a limited share of the current average price while the non-carbon element of mineral oil tax on kerosene is already set at zero. The Bill cannot offset a global market shock and it does not offer the same approach to households that heat their homes using natural gas or other fuels. The proposal suggests that one tax measure provides a complete answer when the responsible course is to assess home heating, electricity, transport, income tax and targeted welfare supports together. Carbon tax should not be viewed in isolation. Its revenues are recycled into measures that continue to protect people from energy poverty and reduce our dependence on expensive imported fossil fuels. These revenues support the fuel allowance, fully funded home energy upgrades, the wider retrofitting scheme, investment in our electricity grid and measures to help farmers transition to lower carbon practices. Since 2020, more than €4.2 billion in carbon tax revenue has been allocated to the just transition and decarbonisation measures. Demand proves these programmes matter. Last year alone, 58,000 homes were retrofitted. Since 2019, more than 287,000 home energy upgrades have been delivered, including over 39,500 fully funded upgrades for households at risk of energy poverty. Solar PV applications, heat pump applications and insulation upgrades are all rising strongly. This is the contradiction at the heart of Sinn Féin's position; it consistently opposes the carbon tax but its alternative budgets have repeatedly relied on the revenue it generates. It cannot credibly promise to abolish the source of funding while continuing to count the same money to pay for social protection and retrofitting. People need practical help, not a false promise that one Bill can control international oil prices. The Government has acted to reduce costs and protect vulnerable households. We are examining further supports for home heating oil, energy costs and the wider cost of living. We will be making those decisions in budget 2027 in a comprehensive, targeted and responsible way. The long-term answer is also clear: Ireland must reduce its dependence on imported fossil fuels, strengthen our energy security and invest in warmer homes, renewable electricity and a stronger grid. This is how we protect households from future price shocks. For those reasons, I again press the Government amendment that Dáil Éireann declines to give the home heating oil Bill a Second Reading.

We are now many months into this crisis and Fianna Fáil, Fine Gael and the Independents have still not removed a single cent of excise or carbon tax from home heating oil. That is the reality facing workers, families and pensioners right across this State. The facts speak for themselves. The cost of home heating oil has soared by as much as 75% in the past year. A household ordering a 1,000 litre fill today is paying more than €1,600, compared with around €900 for the same amount a year ago. We are heading into winter and a record number of people cannot pay their energy bills. A total of 320,000 people cannot afford electricity, one in four cannot afford to pay their gas bill and hundreds of thousands more are racing every day just to keep up. People have to be able to heat their homes and that means cutting prices. The emergency legislation we are debating this evening would remove all excise duty on home heating oil, removing the carbon tax entirely. This is the eighth time Sinn Féin has brought forward proposals to cut the price of home heating oil this year. At every opportunity, the Government has voted against them; six times against these very measures. The Government now indicates it may move on this in the budget. That U-turn is the direct result of sustained political pressure from Sinn Féin and others and growing public anger. However, we know what is likely to follow - there will be more half measures and tinkering around the edges. It is far too late for that. People cannot afford for the Government to wait any longer. Days and hours matter in these instances. The Government needs to put workers and families first and support the Sinn Féin legislation this evening.

I thank my colleague, Deputy Pearse Doherty, for bringing this Bill forward at such a crucial period in ordinary people's lives. It is a time when people are facing into a winter dominated by the cost of living crisis. Inflation is running at 3.7%. Petrol and diesel prices have increased day by day, with forecourts displaying prices of €2.14 per litre and upwards. Electricity, gas and other fuels are up 8.5% while rents increased 9.1% alone in the past year. Public transport fares are being increased by 15%. Carbon taxes are being increased again on 1 November. Over 1.5 million people rely on home heating oil, with approximately 53% of them living in rural areas. The cost of home heating oil has risen by 50%. These are the facts. Clearly, something needs to change and change rapidly. The wait and see brigade are not cutting it any more. The present economic conditions need to be addressed now. People must be given hope, certainty and assurance that someone has their back. To be blunt and honest, that was far from the form of the last budget. It is in the power of this Government to cut the cost of home heating oil by accepting the emergency legislation put before it by an Teachta Doherty. This gives the Government a direct line of action on a six-month basis, with the option of an extension should the high prices of home heating oil continue. I will finish up on a sentiment from one of my constituents in Wexford, George, who is an OAP. George told me that, as an OAP, filling a standard domestic oil tank now places an immense financial burden on his household. With the current average of 1000 litres sitting well over €1,600, heating his home has become a major financial strain rather than a basic necessity. By rejecting this Bill, the Minister of State has once again demonstrated the mentality of live, horse and you will get grass. This is disgraceful.

Eight of the largest oil companies have made war profits of more than €79 billion in less than three months. This is at a time when workers and families are struggling with fuel prices. In 2008, the price of crude oil reached record levels of $145 per barrel. The price today is $101 per barrel, almost one third cheaper, yet consumers are paying exorbitant rates for their fuel. The biggest driver of cost is tax. Ordinary workers are being forced to dig deeper and deeper into their pockets to pay for these profits. I understand the Government cannot control global conflicts but it must protect Irish workers and families from the effects of those conflicts. This is the eighth time Sinn Féin has brought forward legislation to reduce the cost of home heating oil. At every opportunity, the Government has voted against it. I hope, for the sake of the people I represent in Fingal East, that the Government votes in favour of struggling families. From media leaks, it appears that the Government will make some sort of move in the forthcoming budget but this is only as a direct result of sustained pressure from Sinn Féin and the growing public anger in our communities. Voices demand action. People's voices are growing louder and people are growing more impatient with Government inaction. The cost of home heating oil has soared by as much as 75% in the past year. Last Saturday, people took to the streets of Dublin to demand an Ireland where we can all afford to live. It was a coalition of political parties, trade unions, disability organisations and community groups, all demanding that the Government respond to the cost of living crisis. This Bill will have an immediate effect on the cost of oil for the public. It would reduce the cost of a 1,000 litre fill by €183. I urge the Government and all TDs to listen to the voices of ordinary workers and families and vote in favour of this Bill. People are struggling now and the Government needs to act now.

I was speaking to a taxi driver today in Cork. He said that it recently cost him €74 to fill his taxi. This morning, it cost him €110. He asked me how they can survive. They cannot keep putting up the prices of taxis because it will price them out of the market but what will they do if they do not get help from this Government? Our Bill is here. We are trying to be constructive and help ordinary, hard-working people and families. I was down in Little Island recently and I met a man who was so angry. He has a couple of vans on the road and a couple of fellas working for him, making deliveries. He said he is working seven days a week. Do you know what he told me? He said he has four children between the ages of 11 and 23 and he has told them that the minute they are finished college or their apprenticeship they should get out of this country because there is no future here. That is not what I am saying; it is what people are saying on the streets. The Minister of State is shaking his head. I am telling him what these parents are telling me because they do not see a future here in this country with the cost of living, petrol, diesel, home heating oil, the highest electricity costs in Europe and the cost of gas and food. Everything has gone up. We are trying to provide solutions. We are trying to provide help. The Government comes in and blocks us every time.

The budget is in 14 days.

The budget is the budget. That is no good if you do not have the money in your budget to put food on the table, pay the gas bill or pay the electricity bill. The Government has its budget but what about ordinary working families? What about their budget? What do they do next? People are looking for hope. That man down in Little Island said to me that he would be better off on the dole. He is working seven days a week. He has his own vans and his own workers but he said every time he breaks his melt he has nothing left. What is the Government's answer? It is to wait for the budget and forget about what Sinn Féin is trying to do.

Home-heating oil in Meath was an average €480 for 1,000 litres back in 2020. The average price this year is €1,330 for 1,000 litres with that price for 1,000 litres currently today at €1,649. Families across Meath are being hammered by massive increases week on week. People across Meath have been contacting me each week in shock at the huge jump in the price of home-heating oil and fuel for their vehicles. Seven months into the crisis and, Fianna Fáil, Fine Gael and the Independents have still not removed a single cent of excise or carbon tax from home-heating oil. Sinn Féin's proposal would save homeowners €183 on a fill of home-heating oil. People need to be able to heat their homes and this Government is removing any alternative to oil such as turf, another tradition taken away by this Government. Energy prices continue to rise with no action being taken once again by Fianna Fáil, Fine Gael and the Independents. Energy companies make massive profits while households suffer. They dread to see their electricity bill come through the door. The cost-of-living crisis has hit many people in Ireland. People with disabilities and the elderly must choose between eating and heating. These people need heat in their homes all year round. Workers in Ireland have never worked so hard but had so little. Inflation has eaten away at any wage increases they may have got. Workers are worse-off now than they ever were before. The Government must take direct action to protect households. It has the chance to intervene and support Sinn Féin's Bill to reduce costs for people and families who are struggling. People in Meath need a government that has their back. Right now, it does not and it is not supporting workers, families and the people of Ireland. This is the eighth time Sinn Féin has brought forward proposals to cut the price of home-heating oil this year. At every opportunity the Government has voted against our proposals. People cannot afford to wait any longer.

I thank Sinn Féin for bringing forward this Bill. It is absolutely true that people across this country really are struggling. This Government appears to be completely out of touch with the scale of their struggling. Barnardos recently released figures from a survey it did on families and children. It was very sad to see the lack of coverage it got and particularly from the Government. That survey found that in one in five families the parents are skipping meals so that their children can eat. This is one of the wealthiest countries in the world and we have tens of thousands of families where children are going hungry. There is something deeply wrong. One of the reasons it is so bad is because this Government is completely out of touch with what people are going through. It has completely failed to do a number of things. First, it needs to tackle the issue of price gouging and massive profiteering that is going on. The Taoiseach, the Tánaiste and Ministers stand up here and say, "What can we do about the cost of living? Energy costs are going up. It is because of the war in the Middle East. It is because of rising fuel costs." However, it is not rising fuel costs that are causing rents to rise by 10% a year. That was the Government's decision to allow the rents to rise at local authority level but also by removing the rent cap for the vulture funds. How much profit would the Minister of State say AIB made last year? AIB made €2 billion in profit last year, which is utterly scandalous. That is not including the other banks. How much profit was made by the big investor landlords? They made hundreds of millions of euro. How much profit was made by the ESB? It made €500 million. Literally billions are being taken in profit and the people are paying for it. They are paying through higher energy bills, rents, bank fees, insurance premiums and food costs. During the cost-of-living crisis, profiteering and price gouging are going on and we have seen an absolute failure of the Government to tackle that. There are other things the Government could be doing to tackle the cost of living, particularly its promise around childcare. Where are the reduced childcare fees? Where is the real delivery of affordable childcare? We in the Social Democrats have put forward a public childcare model that would actually deliver affordable childcare. Simon Harris has now been in government for 12 or 14 years. Where is his promise to reduce the cost of GP care for children? Someone with a child who is eight now has to pay the full cost of GP care. Where is the most basic promise of children and families being able to go to the doctor without having to be worried about the cost of it? It is scandalous. Families are choosing between paying the rent or paying electricity and gas bills, and bringing their child to the doctor. It is absolutely unacceptable in a so-called wealthy country that families are deciding whether to pay to eat or to pay for GP care. The Government could be doing so much more. The other area is the issue of energy costs. We in the Social Democrats believe there should be a targeted €400 energy credit. We could pay for that by a windfall tax on the energy companies. It is extremely frustrating that European leaders wrote to Simon Harris, the Tánaiste, to put this on the table for discussion at the recent meeting but he did not want to know about it. Why does he not want to put a windfall tax on the energy companies? Who is the Government afraid of? Everyone would back the Government if it put a windfall tax in the energy companies. Why is it not doing this? I believe it is still captured by an ideology about not interfering with the market. Not only does it not interfere but it actually helps the market when it comes to housing and rents. It subsidised the big investor funds. It is the same thing with the energy companies. It believes it cannot interfere and will not interfere. It is the same thing with the banks. The Government will not increase the levy on them and will allow them to screw people. The people have to pay for all this profiteering and the Government is not standing up for ordinary people who are really struggling. It is an absolute scandal and a shame that seven in ten young people say they see no future in this country. They say they just want to leave because it is the only way they would get a better quality of life. A nation has failed. We are a failed nation when the majority of young people say they see no hope and no future in this country. The Minister of State can shake head but that is the truth. Young people see no future in the country of Fianna Fáil and Fine Gael because they have taken their hope from them and taken their future. They gave it to the vulture funds. They hammered young people during the austerity years and they continue to do so. Some 90% of them say they are negatively affected by the cost-of-living crisis. Every single young person is country is struggling and what is the Government doing for them? It is absolutely failing to give them a sense of a future to give them hope. Despite all the GDP growth and all the budget surpluses our young people say it clearly. What is the outcome of decades of Fianna Fáil and Fine Gael in government? It is that they see no future here. It is very sad. I hope those young people stay and fight to change this country. I hope they demand it to be different and join with those of us who are trying to push for a very different type of Ireland. The Government has failed them and we need to see substantial transformative change in this budget that reduces rents, provides genuinely affordable homes, provides targeted energy supports and really tackles those fundamental issues of the profiteering and price gouging that is going on in this country.

I will be sharing time with my colleague, Deputy Eoghan Kenny. I thank Sinn Féin for tabling this Bill this evening. I know it is very much anchored in Sinn Féin's position that it has opposed the imposition of carbon taxes over a number of years. It is also very much anchored in the consistent position it has enunciated over many years in relation to local property tax, USC and so on. We in the Labour Party take a different view. Our view is based on how we can best provide the supports required for people who will need them the most through what will be a very difficult winter. I recall very well debates in the convention centre - God help us - several years ago, when we were setting out the ten-year agenda for incremental and predictable increases to the carbon tax as a means of reducing reliance on fossil fuels at that time and out to 2030. I remember the view being expressed by Ministers at the time that this was a means by which we could broaden the tax base. This was very much bedded in the principle of ensuring the polluter pays - an important principle - but also that by the time we got to the end of this process in 2030, we would all be rolling in renewable energy. We would have cheap energy shipped in from out at sea, connected into the grid and we would be supplying half of Europe with cheap energy because of the investment we were going to make into offshore wind. This Government and the previous Government have missed two, if not three, targets for offshore wind at this point and will not generate a single kilowatt of offshore wind until the early 2030s. That is the position we are in, yet energy bills climb continuously without any respite. We were also told we could expect a retrofitting revolution, that homes would be warmer and cheaper to heat and those who needed the most help for a genuinely just transition - because we do not have a genuinely just transition - would get it through this system and Exchequer revenue-supported schemes. I accept that the past two energy shocks had nothing to do with this Government but what has been its response? We saw reports today of a 77% surge in electricity wholesale prices. That is only going to - excuse the term - add fuel to the fire over the next few months. We will not see the impact of that until early next year - an early new year present from the energy companies which, at this present time, are popping the champagne corks and celebrating excess profits that are being generated not because of the genius of their engineers and business managers but because of the volatility of international energy markets and our reliance in this country on gas and oil. Almost half of our electricity is generated by gas. This is absolute madness. From an economic, social and climate point of view, it is absolutely crazy. We have not moved the dial on that. We cannot control in any way the price of the commodities we import, but we can do what we can as a state that has the resources to support those who need support the most. The jury is out as to whether or not, for example, carbon tax increases - blunt instruments used across the board - are the best way of addressing the needs of those on low and middle incomes. I have just come from a meeting of the budgetary oversight committee where Professor Alan Barrett of the ESRI said the worst way one could possibly help struggling families and businesses at the moment with their fuel costs at the pump is excise cuts. He more or less said it is bananas. There are other ways of doing it. An ESRI report last week said very clearly, and I am paraphrasing here, that there are of course impacts on the imposition of carbon tax, but the best way to mitigate that, to deal with the issue lower and middle income workers are experiencing and to keep those resources to ensure they are used for retrofitting, fuel allowances and so on, is through the tax and social welfare systems. We have to also ask ourselves what we have got. We have 700,000 homes dependent on kerosene across the country. It is not just a rural issue either. It is an issue in my home town of Drogheda and Deputy Ó Murchú's home town of Dundalk. The reliance on kerosene is also an issue in urban Ireland. What are we going to do about that? We all want to provide people who are reliant on home heating oil with some breathing space this autumn and winter. This is going to be an extremely difficult winter. The question is how we do that and do it efficiently, sustainably and effectively. The second question is how we deal with that structural problem of moving people away from kerosene and innovating to ensure we can get to a sustainable alternative. I will return to those questions in a moment but the crystal ball tells us two things. We have seen the media briefings today. The first is that Government will no doubt push the planned excise restorations on petrol and diesel out to next year. This is the Realpolitik of the situation. That is what is going to happen and I will be more than surprised if it does not. The second is that it will do something on carbon tax in terms of home heating oil in the budget. Can we stop the shadow boxing going on at the moment and get real about this? We need to stop pretending and stop spoofing. People understand the direction of travel of this and where it is going. Let us have a bit of honesty about this debate. We cannot simply continue to subsidise fossil fuels in the way we have. People are looking for alternatives; they want the safe and sustainable alternative. We cannot continue, in all reality, to chase the price of petrol and diesel over the next few years. In many ways, that will leave people less well-off. Why do I say that? We are going to see people dependent on social welfare in the next few years. With the funds available through carbon taxation and excise, we are going to see retrofitting, the fuel allowance and so on competing with other Exchequer revenue resources that are ordinarily used for other social welfare systems, such as the pension and so on and also through the PRSI system. There are going to be those kinds of trade-offs and we need to be honest about this debate in the coming period. From our point of view, there needs to be an increase of at least €7.50 on the fuel allowance this year and an extension of it out by another four weeks. That will add another €400 to the fuel allowance for families who need it in the coming period. That would address the issue of the proposed rises to the carbon tax - which I do not believe will happen, by the way - over the next while. We need those energy credits paid for by the imposition of a levy on the excess profits of the energy companies. This is an issue we will be returning to. It is the issue du jour, as it were, and I look forward to engaging with Government on the budget in this respect in the next period.

As my colleague Deputy Nash has outlined, the Labour Party has provided significant costed budgetary proposals that would help people in the here and now. I do not think any of us in this House can justify raising taxes or increasing the price of petrol, diesel or home heating oil on ordinary working people any further in the midst of a years-long cost of living crisis. For families across Ireland, the cost of living, the cost of the very basics, is continuing to spiral. The costs of simply getting to work, getting children to school, attending appointments, doing the weekly shop and keeping daily life moving are keeping many people in poverty and dragging people into energy arrears, bringing them to a paycheck-to-paycheck battle. There is deep frustration among the public and it is hardworking ordinary families who are being put to the pin of their collars, trying to make ends meet. Ordinary people are being squeezed from every direction. For many, there is no easy alternative to using a car. They have to drive to work and they have to bring their children to school or childcare. They have to travel to access healthcare, shops and essential services, yet they are being asked to absorb additional costs that many simply cannot afford. Families across this country are at absolute breaking point. People are doing everything right. They are working, paying their taxes and trying to provide for their families, but they are still falling behind as costs of fuel, groceries, energy and housing continue to put pressure on household budgets. That is where our focus must be. We also need to consider what these policies mean for younger people. According to a survey by the National Youth Council of Ireland, 68% of those aged between 18 and 24 years surveyed said they were considering moving abroad, while 71% said they believed they would have a better quality of life outside of Ireland. I have been receiving more and more texts and emails from young people in Cork who are around my own age about the state of living and working here. They are asking a very basic question: how are they expected to build a future here in Ireland? Young people are facing enormous pressures from the cost of housing, energy, transport and everyday life. Many of them are working hard, paying their taxes and contributing to their communities and society, yet they do not feel they are getting on. Costs keep going up while too many public services continue to struggle. A basic necessity such as getting to a GP appointment or being seen in a hospital is a wait. Schools are struggling to meet even their most basic running costs, with principals being forced to make difficult decisions about how limited resources are spent. Roughly 30% of households are experiencing fuel poverty. Many Irish homes are older, poorly insulated, and have low building energy ratings. Those homes require significantly more energy to heat. The people most vulnerable to increases in fuel and energy costs are often those least able to pay for them. They include older people living alone, lone-parent families, unemployed people, people with disabilities or chronic health conditions who may have higher baseline heating needs, and private renters who can face particular difficulties because they cannot make decisions about retrofitting or improving the energy efficiency of the homes that they live in. These are the people we need to think about when we are discussing the likes of increasing carbon taxes on home heating oil. Of course, we must take climate change seriously. Ireland needs to reduce emissions and improve energy efficiency but we cannot simply continue adding costs to households and telling people to absorb them when alternatives are lagging far behind. This is a perfect storm that the Government has a heavy responsibility for. The Government cannot control geopolitics but it can control how rapidly it invests in renewables and implements their usage broadly. The Government should focus on practical measures to help people change their behaviour without making it harder for them to make ends meet, including properly funded home retrofits, better public transport, affordable alternatives to car dependency, support for rural communities and targeted assistance for households facing energy poverty. We need policies that protect families, support workers, help young people build a future here and deliver genuine reductions in emissions. People are already paying are paying enough. That is why I cannot simply support further increases in carbon tax when so many households are already struggling with the cost of living. They deserve a good government that recognises the pressure that they are under and focuses on solutions that are fair, affordable and practical, just like the solutions that the Labour Party has presented.

The cost-of-living crisis has been building in this country since Covid. It is now at gale-force strength, battering families right across the country. The Government made the crisis even worse by withdrawing the cost-of-living supports in the last budget, costing families up to €1,400. This year, 2026, has seen more huge increases in the costs of all essentials and families are under increasing pressure, trying to make ends meet. They are put to the pin of their collar. The position is so bad that half a million families are in arrears with their electricity and gas bills and seven out of ten young people see their future abroad. The price of home heating oil has increased by 15% in the past two weeks, and it is up 70% on this time 12 months ago. A total of 500 litres of home heating oil is €100 more costly today than it was two weeks ago. A total of 700,000 houses, mainly in rural Ireland, are affected by this. It is another indication of the discrimination against rural Ireland. Carbon tax must be removed from home heating oil and VAT should be reduced from 13.5% to 9%. Oil companies are making obscene windfall profits and they must be subject to a windfall profit tax. The eight largest oil companies have made $93 billion in profit in three months. It is immoral. Electricity credits are essential for the coming winter and I believe a €500 electricity credit must be introduced. Data centres are paying electricity charges at half the household rates and they must be made to pay at least the same as householders. Groceries are also up significantly, costing a family an additional €2,500 over the past few years. We need price caps on energy and groceries. The budget in two weeks' time must protect families. We have the money. The Government found over €2.5 billion down the back of a sofa in October 2024 to buy the November 2024 general election. This is one of the wealthiest countries in the world. The budget in two weeks' time must, as a minimum, reduce the cost of home heating oil by removing the carbon tax and reducing the VAT rate, introduce a windfall profits tax, make data centres pay the same electricity rates as households, pay a €500 energy credit to households, introduce a second tier of child benefit for poorer families, increase the fuel allowance, implement the living wage and increase social welfare rates by €15.

Families need help with their energy bills this winter but deferring the carbon tax is the very worst way of going about that. Irish households are suffering from a cost-of-living crisis that, at its heart, is driven by our country's dependence on fossil fuels. The carbon tax remains the only part of our entire taxation system which is designed to help the country and help individual families break that dependence on fossil fuels. To defer the carbon tax at this point would fundamentally undermine this goal. Some 26% of Irish households are dependent on home heating oil, and the price of kerosene has risen by 59% in the past year. That is not driven by the carbon tax. It is driven by international events. Even if the government was to defer the carbon tax, this fuel continues to be subject to volatility, with Iranian attacks in the Strait of Hormuz, or Houthi attacks in the Red Sea. Neither the Bill proposed by Sinn Féin today nor the motion from Independent Ireland tomorrow have set out how the revenue lost through carbon tax deferrals will be made up. Without this, the Sinn Féin Bill will mean that in 2027 fewer homes will get new renewable energy systems and fewer low-cost solar panels will be installed. Reducing funding for these measures is the worst thing that could be done in the middle of a cost-of-living crisis and the Green Party will not support any legislation that has the effect of doing this. There are alternative ways in which we can help Irish households this winter and in the future. The Green Party has proposed a fossil fuel inflation fund of €2.5 billion in 2027 from the surplus. This would fund targeted energy credits through 2027 for households with the lowest 70% of incomes, ensuring support goes to those who need that support the most. The fossil fuel inflation fund would also be deployed to support extra long-term measures to increase the retrofit of homes, increase the installation of low-cost solar panels, and see more replacement of oil heating systems with renewable systems. Those are the sort of long-term measures that, to date, have been completely missing from the Government's response. The budgetary surplus that the country enjoys right now provides us with an incredible opportunity to ensure energy security for tens of thousands of Irish households and take major steps to reduce our carbon emissions. We need a Government that will go beyond the short-termism that we have seen since the Iran war started in February and a Government that will actually use budget 2027 to dramatically increase the level of funding for home energy measures.

Households were never under pressure like this before. Middle and low-income households that coped in the past are under increasing pressure. Domestic home heating oil's sky-high cost is a huge contributory factor. In Laois, 41% of households are totally dependent on kerosene home heating oil and do not have an option. We have tracked prices, which have skyrocketed by 79% or more since last autumn. One political party claims that they went up 50%. I am not too sure where the data is coming from but the hard facts and the prices that are advertised and people are paying contradict that. Before the energy crisis, kerosene was approximately 95 cent per litre. This week in Laois, the cost is €1.68 per litre. For households which are under pressure and cannot afford to buy 1,000 litres or 500 litres at a time, which are instead buying 200 litres at a time, the cost is between €1.75 and €1.82 per litre. The poorest hard-pressed households are paying up to €1.82 per litre. People are afraid to turn on their heating. I acknowledge that fuel allowance and the thresholds for eligibility have been increased. The Government can go further with that in the budget. I accept that. All those workers and middle-income people who do not get fuel allowance are caught with increased rents, mortgages, college fees, insurance, childcare, grocery, and public transport costs, at the very time when we are trying to reduce carbon emissions and to get people onto public transport. We need solutions. We need to impose a levy on the big energy companies. We are talking about it and the Government is talking about it, but we need to act. The Government could reduce or stop the carbon tax on home heating oil under EU law. That is one of the things it can do. It should certainly reduce it or put the brakes on. The Government could reduce the VAT on home heating oil from 13.5% to 9%, as some in the industry are calling for. This would give immediate relief to hard-pressed families and households. The Government's take from the carbon tax on home heating oil has doubled in six years. That is some of the extra revenue that is coming in. A targeted energy credit is needed for those households that do not get the fuel allowance but whose incomes are below €75,000. I am not in favour of a blanket energy credit across the board, which would include well-off households. Some parties are. I would not support that. I do not think it is a good idea. It needs to be targeted. On renewable energy, the quickest and most efficient gains can be obtained by installing solar panels. Improved grants are needed for those households caught in the middle or at the lower end. They are the ones who do not qualify for the fuel scheme, etc. We need to take on plug-in solar energy in a serious manner.

I thank Sinn Féin for bringing forward this Bill. People Before Profit is happy to support it. We would go further. We think price caps - and we have said this for some time - need to be imposed on home heating oil, petrol, diesel, electricity and gas. Our proposal is to bring the price of kerosene back to €1 per litre by imposing price controls that would eliminate the nearly 70% increase that 700,000 households in this country have had to endure as a result of Donald Trump's actions. Shame on people in this House who celebrated and supported Trump and who have refused to apologise - I am not talking about Sinn Féin in this regard - for doing so. People in this House have supported the policies of this man. Those policies will result in every household in this country having to endure higher fuel and energy bills this winter, as they have done for the past year. The supposed friend of the small person turned out to be the friend of the oil magnates, billionaires and oligarchs. While other people were concentrating on what he was saying about whiskey when he was here last weekend, they should have heard what he said about oil and about going to war against Venezuela in order to get its oil. He also encouraged us to buy the American weapons that were so successfully deployed in taking out the President of Venezuela in order that America could grab that country's oil and profiteer from it. The Americans are profiteering while ordinary people are suffering because they cannot pay their bills or, in the case of those who rely on home heating oil, experienced a 70% increase in the cost of heating their homes thanks to Donald Trump and the Israeli regime. The Government should not unload that cost on the people who can least afford it. Carbon tax is a regressive tax. The ESRI said a few things today. The one thing it categorically stated is that the tax is regressive. There is no getting away from that. The people who hurt most as a result of carbon tax are those least responsible for the cost-of-living crisis and least able to bear the increases that are happening. The Government should tax the profiteers. DCC Energy made €740 million in profits last year. It is a major supplier of kerosene in this country. It can afford to take a bit of a hit. Let us make it and the other energy companies, the electricity companies, the oil companies and the data centres pay a little more tax. We should make them pay some tax, and we could give a break and put price controls on energy and home heating oil.

I welcome the Bill. We have to talk about carbon tax. It punishes those who have the fewest choices in society. It punishes the families living in rural parts of Cork whom I represent. It punishes families at the lower end who cannot afford retrofitting. There is not much comfort in retrofitting when a person has to pay €18,000 for panels and gets €1,800 back from the Government. Some people in this House say that retrofitting is fantastic, but many people in the constituency I represent, which stretches from Ballincollig to Glanmire and Ballyvolane to Mayfield, cannot afford to get involved in retrofitting. The price of home heating oil which increased by 44.6% in one year. A total of €160 in tax is taken on a fill of 1,000 litres of home heating kerosene. That is not sustainable. What the Government does not say out loud is that despite every excise reduction that it has made during this crisis, namely the 15 cent and 12 cent in respect of petrol and diesel and the 3 cent and 2.4 cent in respect of green diesel, not one cent was taken off the price of kerosene. There is a simple reason for that. It is because there is a non-carbon tax on the mineral oil and kerosene, the rate of which is zero. The Government decided that it was going to skip over home heating oil, knowing that the winter was coming, knowing how difficult it is for people to heat their homes and knowing about Members using the phrase - perhaps it is overused - about choosing between heating and eating. Many of my constituents in Cork are choosing just that, namely heating or eating. Ministers House tell us that we have a surplus of €9 billion and that we have never been as wealthy. My constituents and the people I meet on the streets of Dublin, Sligo, Limerick and Wexford tell me a different story. They say that they are struggling at the till, at the pump and day to day. Some 500,000 people are in arrears with their gas and electricity bills, yet the Minister for Finance cannot pass a microphone without making some sarcastic comment and telling us how well off we are and that we should start saving. There is nothing to save. There is no money for a lot of people. There is very little in the back pocket. People are choosing poorer types of ingredients and products of a lesser quality because they cannot afford to do it any more. It has crept in, and not just in the social welfare class that some people like to talk about. It has crept into every part of society. It has crept into people who are continuously obliged to choose whether they will feed their kids or not. People are choosing what they can feed their kids. People are choosing whether to go to bed an hour earlier because of the cost of heating their homes. That is the reality of life. I sometimes feel that those who operate with in the bubble of this House do not understand what people are going through. We talk about free school meals, the books system and all the rest of it, yet the Government has dictated that most schools will now have to pay, on average, €600 per student for laptops and iPads. They have to sign up to packages. People are struggling continuously, and the Government has done nothing when it comes to kerosene and home heating oil. This is a short Bill. It sets out provisions for six months in respect of mineral oil tax and a zero obligation in respect of home heating kerosene. The one fault I can see is that it states that the Minister must make a decision and sign it. If it is voted through this week, it is up to the Minister to bring the Bill forward. Truly, I do not trust the Minister to do that. That is the reality of it.

Carbon tax is regressive taxation. It punishes the poorest people in society. The people who are paying the most carbon tax and most fuel taxation are those in diesel and petrol cars, many of whom will never be able to afford solar panels or electric vehicles. Many are renters who will never have the opportunity to retrofit their homes. That is the truth. Carbon tax punishes the poorest people in society. I want to be clear. Five years ago, every party in this Chamber, with the exception of Aontú and a few good Independent TDs, voted in favour of the climate action legislation. Everyone with a bit of cop-on knew that this would lead to an aggressive carbon taxation policy. I welcome the U-turn and rhetoric change across this side of the House, but the level of groupthink in-----

There has been no change. We have always been against carbon tax.

----- this Chamber must be addressed. Introducing climate action legislation that contained legally binding targets was wrong and must be called out. The U-turn and the change in rhetoric are welcome. Over the past few weeks, I have done quite a bit of research on taxation on fuel that I want to put on the record of the House. I want to be honest and transparent with the people of Ireland in the weeks ahead because I have no doubt that the Government will make every effort to outline to sectors that it cannot afford this or that because of the changes in fuel taxation. This Government is on track to take in more in carbon taxes this year than it did last year, even if the planned increase in carbon tax goes ahead in October. This Government is projected to take in more on VAT on fuel this year than it did last year. Figures released to me in recent days show that the Climate Action Fund, the fund into which moneys from the NORA levy are paid, is in surplus by €250 million, even though it has effectively been reduced significantly since April. The Government wants to reintroduce the NORA levy in six weeks, even though, despite it having had a significant reduction over the last five months, that fund is in surplus by over €250 million. It is time that the spin and the rhetoric end. The Government is not in danger of running the accounts dry if current excise rates remain in place and the pause in carbon taxation continues. Carbon tax is not a means of redistributing wealth. It is a stick that the Government is using to beat the poorest commuters and the country's poorest citizens.

The Home Heating Oil (Emergency Mineral Oil Tax Reduction) Bill 2026 targets the specific burden of the carbon tax on kerosene. Others have provided figures. I looked at a 500 litre fill, which is about 80.41 cent in carbon tax alone. When you add VAT of nearly 23%, you can see that the entire bill is made up of Government-mandated levies. In principle, I support the Bill in terms of the attempt to try to give hard-pressed people who have no other option a dig out. Whether it is a temporary reduction in carbon tax or a retention of the tax and some form of rebate, I do not think it necessarily matters once the money ends up helping people. Carbon tax is an easy target for some sectors. It is the devil incarnate for some political groupings. Carbon tax, if done properly, represents an attempt to encourage those who can afford to do so to spend their money on cleaner, greener ways of living, thereby reducing the country's carbon emissions, which would have a knock-on effect for everyone. A just transition means that when you bring in money from carbon tax, you help the poorest in society. That has not always happened. For example, there are people in local authority houses who are waiting for them to be insulated. The roll-out of insulation works for such housing is absolutely abysmal. Some people are benefiting more from the way the carbon tax has been rolled out. We have to have measures in terms of our EU and global climate obligations and in the context of they way climate change is manifesting, but we also have to look at the wars in Ukraine and Iran. Both have a lot to do with Trump, whether it is directly in terms of putting pressure on the Russians or specifically in relation to assisting Israel in targeting Iran but not getting anything out of it. I have said before that I have no grá for the regime in Iran, but Trump’s policies have caused mayhem everywhere and are hitting Irish people left, right and centre. It is very hard for people to get by. That is why, one way or another, I hope the Minister of State will take on the spirit of the Bill and look at people, particularly those in rural areas. I live in an urban constituency, but I know that rural areas have a higher level of oil usage. People in such areas do not have access to natural gas and it is harder for them to get a one-stop shop in a semi-detached kind of setting. As a result, their bills tend to be higher and they do not necessarily get supports. It can cost €15,000 to €18,000 for a very basic retrofit, up to €80,000 if you are doing it properly and more if you are getting the whole house refurbished. It is not something you can just do and say, “My bills have gone up by an extra €2,000 that I do not have this year, so therefore I am going to get the house wrapped or put in solar”. It does not work that way. There is a middle ground in terms of rolling out loans that pay back. In other words, your energy bill stays the same and whereby, over ten to 15 years, you start to make a saving. We need more of that type of model as well as direct interventions in respect of local authority housing. Given the way Trump is going on and in view of the uncertainty globally, over the next six months we have to help people who are suffering. Reducing their cost of home heating oil is one way of doing so. That is why I support the thrust of this Bill.

I welcome the opportunity to contribute to this debate on home heating oil and the very real pressure energy costs are placing on households across Ireland. This is an issue that I hear about every day from constituents in County Kerry. For many families in rural Ireland, home heating oil is not something that can be simply replaced overnight. It is the main source of heating in their home and when the tank needs to be filled that can mean finding a significant amount of money at one time. This is a very real cost-of-living crisis. We all know that household finances remain under enormous pressure. The latest CSO figures show that 8.3% of households with utility bills had fallen into arrears in 2025 while of households experiencing enforced deprivation, 38.6% had failed to pay a utility bill on time because of financial difficulties. I do not think anyone in the House should underestimate the pressure families are facing. We also have to recognise the circumstances in which the increase energy prices is being driven. The current energy shock has been significantly influenced by international events and volatility in global energy markets. The Government cannot control the price of oil on the international market but it can decide how best to support households through periods of exceptional pressure. There has already been a substantial Government response. In budget 2026, the weekly rate of the fuel allowance was increased and the qualifying criteria were extended. There has also been record investment in home energy upgrades and retrofitting, with €558 million for residential and community energy upgrades provided in budget 2026. These measures matter because, ultimately, the best way to protect households from high energy prices is not just to respond when those prices rise but also to make homes warmer and more energy efficient and reduce the amount of energy families need to purchase. Budget 2027 is just two weeks away. The Government has already indicated that the measures relating to cost of living and home heating oil and further energy supports will be central to the budget. Changes to mineral oil tax can be dealt with through the budget and the financial resolution process. The responsible approach is to recognise the genuine hardship being experienced while allowing the Government to consider the full range of measures in the forthcoming budget for families in Kerry and right across rural Ireland who depend on home heating oil. I will be looking very closely at what budget 2027 delivers. We need to make sure that those who are under the greatest pressure get meaningful support while continuing the investment that will make our homes more energy efficient and that will reduce the pressure on people in the longer term.

Tá áthas orm deis a fháil labhairt ar an mBille seo anocht. Tosóidh mé ar na rudaí atá sa Bhille. Before addressing the substance of the Bill, I want to make a simple point to the Government. If Ministers are unwilling to support this Bill because of the potential cost to the Exchequer, why are they equally unwilling to embrace measures which would cost the State absolutely nothing? Why, for example, does the Government continue to maintain the ban on the commercial sale of turf? There would be no significant Exchequer cost involved in reversing that policy. In my county people were criminalised for cutting turf, as they were in surrounding counties, like Galway and Tipperary. It is simply wrong. Those of us who are practical suggested at the time - it was common sense - allowing people to continue to cut turf because many homes still depend on fossil fuels. That is fact and that is reality. This needs to be lifted and that policy needs to be reversed. It is disappointing to see that, despite continued and repeated concerns from rural communities, older people and those who still rely on traditional fuel sources such as turf, the Government has remained determined to restrict another means by which people heat their homes. This needs to be looked at and common sense needs to prevail here. That speaks to a deeper issue as well. For many years now, successive Governments have pursued policies that have consistently made household energy more expensive, more regulated and more difficult to access. Whether it is carbon tax increases, restrictions on traditional fuels, rising energy levies, increasing network charges or new obligations that ultimately feed through into consumer bills, the direction of travel has always been the same. Ordinary households are expected to carry the burden at all times, which is simply wrong, as are working people, who are being taxed out of existence. Whether it be, as I said, the carbon tax increases or rising energy levies, it is unfair. It is tax after tax. It is difficult, therefore, to avoid the conclusion that this is not simply about revenue; it is about a long-running policy approach that regards higher energy costs as a legitimate tool for influencing household behaviour, regardless of the hardship that approach creates. That is why today's debate really matters. At its core, this legislation recognises a reality that every Deputy here understands: hundreds of thousands of households continue to depend on home heating oil, particularly in rural Ireland. As I said, for those families home heating oil is not a luxury; it is a necessity. Then we have the reliance on fossil fuels, which is also a necessity. Many of these households have no realistic alternative available to them and they simply cannot replace an existing heating system overnight. They cannot undertake costly retrofit works at the drop of a hat and they cannot continue absorbing endless increases in energy costs without consequences for their household finances. I am particularly concerned about the waiting lists for the warmer homes scheme, which is run by SEAI. Most elderly people are waiting two years. Something needs to be done about that to speed up that waiting list for anyone who is waiting to have their home insulated or wrapped. The objective of reducing the tax burden on home heating oil deserves serious consideration here tonight. I have consistently argued that the Government must use every available lever to reduce energy costs. Following recent international instability and the impact on fuel markets, I called on the Government to implement mineral oil tax reductions similar to those introduced during the 2022 energy crisis. There exists a precedent here. I recently remarked that if Ministers were to fight energy suppliers with the same determination and vigour they display when confronting social media companies, families would be considerably better off. Unfortunately, many consumers feel they have been left largely at the mercy of rising energy costs while the Government continues to take a soft-touch approach. I also have concerns about the proposed renewable heat obligation scheme. If compliance costs associated with that scheme ultimately end up on household bills, consumers will once again pay more without any certainty that meaningful additional benefits are being delivered.

Agus mé i m'oifig, bhí mé ag éisteacht le go leor daoine ag caint faoin ábhar seo. Mar is gnáth, táim an-bhuíoch de dhaoine a thagann isteach anseo le solutions. Níl na daoine atá ag tabhairt amach ag rá aon rud a bhfuil muid in ann a dhéanamh faoi láthair. Táimidne sa Teach seo anseo ar son daoine na hÉireann chun a saol a fheabhsú. Tá daoine áirithe sa Teach seo ag díriú isteach ar political point scoring seachas ar solutions. I think everyone in this Chamber knows that the current price of oil and fuel is being driven by what is happening across the conflicts of the world, be it Ukraine and Russia or the Middle East. All we can do in this Chamber is give as much of a cushion and as much protection to the Irish people as possible. It is the reason I continue to offer solutions to the Government. I am very grateful for the work the Independents have been doing on plug-in solar. I love hearing Members on all sides of the House speak about the benefits of plug-in solar and how it will help those who are struggling with bills in apartment blocks and those who cannot afford a couple of thousand euro for a solar system but who want to spend €400 or €500 on a kit that will have a payback period of two years rather than one of six to ten years. It makes sense. The UK did it on 27 August and I look forward to seeing it brought into Ireland. In relation to the budget and home heating oil, one thing I urge the Government to prioritise - and I have been doing this in my work on the committee and in my emails and parliamentary questions - is the living alone allowance. It costs the same to heat a home whether someone is on their own or whether there are two people living in it. The tank is the same size, the rooms are the same size, and the winter will be just as cold. If we could bring in one thing that would really help, it would be to help those older people, the widowed, those with disabilities who are living alone and those with disabilities who are struggling with the cost of living at the moment. If we could put pressure on bringing in a higher income limit for a single person, I think that would really benefit the pensioner living alone whose pension has just put them above the threshold which then makes them lose the fuel allowance. They then lose access to the free warmer homes scheme. That is why I ask for a fairer income assessment. In a parliamentary question I submitted I asked how much it would cost if the Department increased the threshold by €4. The Minister responded that it would cost the State €52 million for the full year. That is targeted and affordable and will help those elderly and those living alone to get through these harsh months. When older people are warm they are comfortable, they stay at home, they stay in the community they have lived in and they stay around their neighbours. It helps their mental health and their routine and it is very good for their longevity. I urge this Government to address targeted help. That is why I will keep plugging plug-in solar with the Independents. I will keep using my influence as an Independent for solutions. I really welcome the work of the regional Independents on the programme for Government commitments and on the programme for Government we negotiated. I look forward to seeing it deliver for the Irish people.

I welcome the opportunity to respond to some of the issues raised in the debate on the Bill put forward by Sinn Féin regarding the taxation of home heating oil. As this House understands, Ireland, as a small, open, successful economy with a reliance on fossil fuels, is especially vulnerable to global energy price shocks. No government anywhere in the world can fully insulate its people from price shocks of the magnitude we have seen over the past seven months. However, as a Government, we have moved to support households, to support the most vulnerable with regard to these price shocks and to support key sectors such as our farmers, our hauliers and our fishers. Our actions so far have clearly shown that we have listened to our citizens and have been responsive to their needs. In fact, we have provided one of the largest packages per head of population in the entire EU, with supports of more than €1.3 billion. Every man, woman and child in Ireland has received one of the largest packages of support in the EU. That is action. That is not talk. That is not an empty promise. That package has assisted many people in Ireland and, crucially, has included targeted measures to support the most vulnerable. That is why, in budget 2026, the Government acted to broaden eligibility for the fuel allowance. An extra 50,000 households have benefited. We now have more than 470,000 households benefiting from the fuel allowance and an additional four weeks’ payment of €38 per week was also given to each one of those households. That is targeted action for those who need it most. That is why, in budget 2027, this Government is committed to supporting those most vulnerable to energy poverty while recognising that the tax system can only do so much. I have noted the discussion this evening and want to respond by re-emphasising once again that the factors behind the increasing cost of energy are global in nature. It is not just the conflict in the Strait of Hormuz. It is the Houthi attacks and the war in Ukraine. All of these ongoing conflicts are pushing up the price of oil. However, this Government accepts its responsibilities and fully acknowledges the challenging and uncertain times in which we are living. We also recognise that people look to the Government to manage the impact of this global price disruption in a fair and equitable way. Therefore, on 6 October, this Government will deliver budget 2027 with the aim of making every person's life that bit easier. That is where the changes will come about - not tonight, not tomorrow, but on budget day. That is where the decisions will be made. Today, during Leaders' Questions, the Minister, Deputy Chambers, outlined some of the broad brush-strokes of the budget. Of course, nothing is definite until budget day, but the Minister already listed an income tax package to reward workers and a Government response on the cost of disability and the cost of childcare. He also said that the wider issue of taxation on fuel and energy was under review, and that the Government was giving specific consideration to the cost of home heating oil. Decisions on the cost of home heating oil will be voted on, not tonight, but in the context of budget 2027. Just as important as helping to alleviate some of the increased costs people are facing is the need to reduce our reliance on fossil fuels where possible. The Minister, Deputy Chambers, also spoke today of the need for a greater uptake of grants to improve energy sustainability. He said the Minister, Deputy O'Brien, would act on this. We cannot approach this issue from one side only. We must reduce our dependence on fossil fuels and progress will be made on this issue in the forthcoming budget. I was pleased to hear my colleague, Deputy Heneghan, once again call for the introduction of plug-in solar. In my opinion, the sooner the better. His idea, supported by the Independents from day one, can make a real difference and I hope to see it as soon as possible. Despite all of the accusations we have heard from the Opposition tonight, the facts do not lie. Once again, I reiterate that this Government has delivered one of the largest support packages in the EU, per head of population, with a total of €1.3 billion available. That is the reality. Since the beginning of this crisis, the Government has deferred the 1 May carbon tax increase on home heating fuels. It has not reduced it but has deferred it. It has reduced excise duty on diesel, petrol and marked gas oil. It has enhanced the diesel rebate scheme for hauliers and passenger transport operators. It has funded payments to road transport operators under the road transport support scheme. It has funded payments to farmers, farm contractors and to fishers under the fuel income support scheme. It has also reduced the National Oil Reserves Agency, NORA, levy. However, nobody should forget that the work of that agency is to ensure that Ireland has adequate oil reserves. In these uncertain times, to continue funding that agency is prudent. Before this crisis, the Government was already acting to protect households with changes that were made in budget 2026, such as an extension until 2030 of the 9% VAT rate currently applied to gas and electricity bills, enhanced social protection payments and an increase in the fuel allowance. I will make a comment about carbon tax. Carbon tax is based on the “polluter pays” principle. That is something I am sure everyone in this House agrees with. It is an important part of Ireland's overall commitment to tackling climate change and lowering our dependence on fossil fuels. As of budget 2026, the Government has allocated more than €4.2 billion in carbon tax revenue for those kinds of scheme since 2020. The ESRI analysis consistently shows that the lower income deciles are better off as a result of the social protection measures funded by increased carbon tax. Why would we want to get rid of a tax measure that benefits the lower income deciles, which is what the ESRI tells us, as a result of the social protection measures funded by this tax? In budget 2026, more than €1.1 billion was allocated to climate action measures. For example, there was €566 million for retrofitting, €350 million for targeted social welfare interventions such as the fuel allowance and €173 million for green and sustainable farming measures such as the agri-climate rural environment scheme, ACRES. These funding programmes show that the Government has a proven track record of supporting the most vulnerable, and on budget day, it will be no different. I once again say that the appropriate time to deal with the cost of fuels and home heating oil is in the context of budget 2027 in two weeks' time. It is on the basis that budget 2027 is two weeks away that the Government does not support the Opposition's Bill and again presses that the House decline to give this Bill a Second Reading.

For the benefit of bringing the Minister of State down from her ivory tower and into the real world, I will read into the record an abridged email I received from a constituent: Hi Matt, From a worried working family mother of three children, one just did his Leaving Cert ... a fifth year student and a first year student, I'm self employed and my husband is a full time joiner, we are scraping the barrel to stay above paying our bills, keeping food on the table and running a car, we are truly grateful that we have work but honestly hand on heart we haven't the price of a meal out when we have our bills paid. Winter is upon us and we have oil heating, it isn't going on we have an open fire but that just purposes the living room, but at least we have it definitely no coal been bought just plenty of sticks ... We are in 2026 and where we should be getting by nicely but we are crippled and that is down to Government. What about us working class; my husband leaves the house at 4.45 a.m. each morning for work to keep us afloat but out of his wages he pays almost half of it in taxes. I suppose I’m making contact for you as part of the opposition to fight our corner in the Dail, we are at knife edge and I’m so afraid with stress and worry some of our health will deteriorate, we need help. When the Minister of State and her colleagues pontificate about political manoeuvres, this woman's story and the hundreds of thousands like it are the reason Sinn Féin has brought this motion tonight. We will make no apologies for demanding that workers and families get the break they deserve because, as the Minister of State said, the facts do not lie. The facts are that last year the Government introduced and supported a budget that included €9 billion of additional spending and families like this were left worse off. They are the absolute facts, so we will do everything we can to force the Government to abolish carbon tax on home heating oil; to reduce the cost of petrol and diesel; abolish the USC on the first €40,000; to tackle the soaring cost of energy, insurance and groceries; and to finally begin easing the pressure on families like this. It is the least they deserve from the Government.

Yesterday, when I was in Kilkenny city the price of diesel was a staggering €2.16 a litre. These prices are crippling ordinary people right across the State. The rising cost of fuel has a knock-on effect on nearly every aspect of our lives, be it getting to work, taking the kids to school, driving them to training or simply doing the weekly shopping. Ordinary people are being squeezed tighter and tighter. We need to call out the double standards at play by Fianna Fáil and Fine Gael. When the bankers wanted a break, they got a sweetheart deal to pay just 1% tax. When the big property developers looked for a break, they got mega tax cuts. The Government did the same for the likes of Starbucks and McDonald's, but when ordinary working people or the elderly look for help, they are told it is just not possible. It is time the Government started to stand with ordinary people, not with the elites. A fill of home heating oil is up over €250 in the past two weeks. No one can afford to fully refill a tank any more. Every week I hear from people across Carlow and Kilkenny who are struggling, especially the elderly and those living with a disability - people with little to no alternative to heating their home with home heating oil. They are the people who do not have the thousands of euro they would need to carry out a retrofit. The motion we have brought before the Dáil to remove the carbon tax from home heating oil will help those people. It would make a real noticeable difference. It is time to give people certainty and hope as we head into what without doubt will be a very tough winter for so many people. The Minister of State said the Government has helped people. I can tell her that people are just not feeling it. If the Government is to get a clap on the back, the only thing it could be for would be putting record numbers in arrears and record numbers in homelessness. That is nothing to be looked up to.

The home heating oil Bill seeks to remove the carbon tax from home heating oil to help households struggling with the ongoing cost-of-living crisis. Fianna Fáil and Fine Gael have not removed a single cent off home heating oil and they and Independent TDs have voted Sinn Féin down eight times this year as we sought to bring down the price of fuel. Every week people are faced with rising grocery bills, higher insurance costs, increased household expenses and energy prices far above what families can afford. For those relying on home heating oil, filling the tank has become a huge financial burden. This is particularly true in rural communities in my constituency. I regularly meet people across south Wicklow - from Arklow across to Aughrim and from Redcross down to Carnew. It is the same in north Wexford, from Ballyfad down to Ballindaggan and Killinierin down to Kilmuckridge and everywhere in between. Thousands of households are dependent on home heating oil as the primary source of heating and they do not have the option of switching to a gas network. When oil prices rise, they simply have to pay more or go without. Many families are already making impossible choices – basically a choice between heating or eating. They must decide between topping up the oil tank, paying for school costs, childcare expenses and weekly grocery bills. Older people living alone, working families on modest incomes and those depending on social welfare are all exposed to the increases. Many pensioners are afraid to turn on the heating as winter approaches. The purpose of the Bill is very simple. It is to remove the carbon tax element from home heating oil and give families a breathing space. It is a practical targeted measure to protect people from excessive costs and it recognises the reality of rural Ireland. The Government has shot us down eight times this year. Maybe this time it will do the right thing and back our Bill instead of opposing us for the sake of opposing us.

I listened to the Minister of State, Deputy Harkin, and I listened to the other Minister of State who came in here. Nobody else from the Government benches had the brass neck to come in and face us down on this issue. Listening to the Minister of State, I wondered what planet she is living on. She said the facts do not lie. Here are some facts for her. The price of a fill of home heating oil has increased by €700 since the start of this year. Here is another fact. The Government has not reduced the tax by 1 cent to help any one of those families that are pushed to the pin of their collar with the rising costs. Another fact is that there are hundreds of thousands of families right across this State, from Donegal right down to Cork, and everywhere in between, that are struggling with the cost-of-living crisis. It is not just fuel or home heating oil; it is the price of groceries, rent, insurance and electricity. Life is just bearing down on them and they are finding it really difficult. I have been in so many homes where people have told me their facts. They have showed me their tanks that are running dry. They have showed me the 5 gallon drums, because that is now how they have to heat their home. They are looking at a Government that has billions of euro of surplus yet it will still not reduce the taxes on home heating oil to help families keep their homes warm this winter. It is a shame on it. The Government is completely detached from where ordinary people are at. The next time they sit around the Cabinet table, every single one of the Ministers, all of whom are in public jobs that are paid by the public purse and all of whom are earning in excess of €200,000, should think of what it is like to be that mother who cannot fill her oil tank. They should think of what it is like to be that father who cannot afford to put diesel in his car to drive to work without making other sacrifices in his life. That is the Ireland that we are living in today. This is the eighth time I have brought this legislation before the Dáil since March of this year, because those prices have gone up and up. People need a voice and we in Sinn Féin will be their voice. We will fight their corner. We will have their back. We are not going to give up until they get what they deserve. What they deserve is a Government that understands the pressure they are under, one that understands they are being ripped off left, right and centre, including by the Government. It was not lost on the woman whose home I went to, whose tank is running dry, that as the price of home heating oil, diesel and petrol goes up the Government takes in more money in tax. It is shameful that Fianna Fáil, Fine Gael and the Independents will line up again for the eighth time to vote against reducing the cost in order to help people heat their home. The Government has lost touch with the Irish people. The people will rise if the Government does not act, if it does not get this right and understand the pressure people are under. I have no doubt about it. They are at the pin of their collar, at breaking point, and they will rise, just like they did before. I remember the Tánaiste, Deputy Harris, standing over there telling me that we were isolated; that we took the wrong decision; that not one party or Independent voted the same way as Sinn Féin on the fuel issues. By God we were far from isolated when my colleagues and I were standing with protestors right across this State, who rose up and said they were taking nothing more.

There is a saying in Irish which I will finish on – is maith an rud é an eagla. Fear is a great thing. I know the Government fears the risen people. By God if it does not get this right the people will rise again.