A five year plan to increase excise on diesel to make it equal to petrol "remain valid options" to remove the excise gap, a Tax Strategy Group paper on environmental taxes finds.
The paper by the Department of Finance group also says a gradual phasing out of the Diesel Rebate Scheme, which benefits hauliers, should be considered in future budgets.
It says the case for additional relief on carbon tax for farmers "is not a strong one."
However, it says the impact of the war in Ukraine on farming inputs like fertiliser costs and concerns over food security leads it to conclude that it may be "...preferable to consider signalling a policy change in the current year but to defer action until a later date..."
The paper also lays out the impact of the already agreed increase in the carbon tax, which will increase by €7.50 per tonne in the next Budget to €48.50 per tonne of CO2.
The target is for the price of carbon to increase to €100 per tonne by 2030.
The increase in Budget ‘23 will see €1.48 added to a 60 litre fill of diesel and €1.28 to a 60 litre fill of petrol. It will add €19.41 to a 900 litre fill of home heating oil.