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from shingles. I welcome that and the work that was done on that by my colleague, Deputy Colm Burke, in the health committee. HVO, or hydro-treated vegetable oil, is another issue. It is a perfectly adequate substitute for diesel motor oil, the thing that … does not produce soot, carbon monoxide or nitrous oxides the way diesel does. It is a progressive, sustainable fuel, yet a litre of HVO costs exactly the same as a litre of diesel. I do not understand why we cannot build into this legislation a genuine tax incentive

high standing charges. Of course, households are taking up the slack for the data centres. There is no reduction for hydrotreated vegetable oil, HVO, a sustainable fuel with a VAT rate of 23% on it. The Government knows it could have reduced it under EU regulations for agriculture … beef and milk alone. We have to diversify but we are not doing so. The Government also failed on hydrogenated vegetable oil, HVO. It is a sustainable fuel. It would improve energy security, shorten supply chains and reduce carbon emissions. The carbon tax increase has been held back

lack of the alternative is the challenge for us in the agriculture space. Look at the use of hydrogenated vegetable oil, HVO, on the hauliers' side and beyond and how that does not materialise for us. That is a challenge for us on the agriculture side, a point

there, and I have called for that. I also acknowledge the promise to look at a reduction in excise for hydrotreated vegetable oil, HVO, which is a much cleaner fuel that can be used in diesel cars. It is really important that we examine this. I regret that

Government commitment, my Department is also engaging with the European Commission to establish an even more favourable tax treatment for hydrotreated vegetable oil, HVO, to assist people transitioning to a greener alternative. Energy transition The changes I am introducing today do not in any way signal a weakening

Agriculture, Food and the Marine if he will consider extending any existing or future fuel support schemes to include hydrotreated vegetable oil (HVO), noting that while reliefs have been provided in respect of petrol and diesel, many tractors and agricultural machinery are capable of operating on HVO; whether … examined the potential environmental and economic benefits of supporting the use of HVO in the agricultural sector; and if he will make a statement on the matter. [66678/26

Deputy Albert Dolan asked the Tánaiste and Minister for Finance the measures currently being considered to reduce the cost of hydrotreated vegetable oil (HVO) for consumers; whether an assessment has been undertaken of the potential environmental benefits of increased HVO usage as a substitute for conventional diesel … will consider introducing taxation, excise or other support measures to reduce the price differential between HVO and diesel in order to encourage greater uptake and support emissions reductions. [70287/26