Overall approach: https://igees.gov.ie/wp-content/uploads/2019/01/The-Implementation-of-Green-Budgeting-in-Ireland.pdf   Ireland committed to the implementation of a series of progressive green budgeting reforms in Budget 2019 (October 2018) and joined the Paris Collaborative on green budgeting shortly thereafter. The National Development Plan (capital spending) encompasses a systematic qualitative assessment using climate and environmental outcomes.  Specifically, for the first time, all Government Departments have been required to assess spending proposals and allocations against a range of environmental outcomes. This is to inform Government on the alignment of investment priorities with Ireland’s climate and environmental objectives.  As part of the budgetary 2022 framework, the Department of Finance published a Review of green budgeting from a tax perspective last October. The methodology used in the review was informed by the European Commission and OECD frameworks and includes analysis of both climate positive and climate negative tax revenues and tax expenditures.  The Department examined these tax measures in monetary terms and identified both climate positive and climate negative measures in the tax system. Overall, the analysis concluded that the tax system as a whole can be considered climate positive.  Chapter in performance budget report - see here: https://www.gov.ie/en/collection/61d3f-public-service-performance-reports/