.The Tax Strategy Group says that if the aim is to change people's behaviour to meet the 2030 climate change targets, then front-loading the increases would be more effective.
The document states that this would help boost the take-up of things like home insulation and electric vehicles. "In terms of meeting the commitment to increase the carbon tax to at least €80 by 2030, a possible trajectory is to raise the rate by €10 per tonne in 2020 and by €5 tonne every year thereafter," the report said.
However it warned that such a move would reduce the flexibility of the Minister to react to circumstances such as Brexit. It said any increase would have to be matched by measures to address energy poverty or to make allowances for homes and businesses that have no alternative to fossil fuels.