Numerous public bodies, state agencies, local authorities and regulators have admitted failing to make mandatory payments to the Climate Action Fund to offset their air travel emissions.
In January 2020, all government departments, offices and agencies were issued with a circular from the Department of Public Expenditure and Reform stating they must make mandatory payments into the Climate Action Fund, if their staff travel by plane.
However, RTÉ' This Week programme has established that several of them have either failed to make any payments or have not paid on time.
Among the agencies which did not make payments to the fund is the Government spending watchdog the Fiscal Advisory Council.
It undertook 11 return flights in the years 2021, and 2022 but did not make any payment into the Climate Action Fund. It said "we are ascertaining from the Climate Action Fund if payment was required irrespective of the infrequency of air travel and low amounts due".
It added that it intended to make annual payments in the future.
Children's Health Ireland said it had recorded carbon emissions associated with air travel but had not made any payments into the fund as a "vendor account" was "awaiting to be set up" on its financial system.
The Local Government Management Agency said it made five flights in the year 2022, and is "in the process of making payment regarding same into the Climate Action Fund".
The Teaching Council which regulates teachers, said four economy flights equating to a calculation of 1,582 kg in CO2, valued at €64.86 is "currently being processed".
CORU, which regulates Health and Social Care Professionals, said it "regrets that payments have not been made into the Climate Action Fund to account for air travel which took place during 2022". It said this was an "oversight" which would be rectified, adding "we thank you for bringing this to our attention".
The Medical Council, which is the regulatory body for doctors, said it undertook ten flights in 2022, but nine of these were reimbursed by a "third party organisation as part of the Medical Council's Irish Accreditation of overseas programmes".
It added that a payment for one flight to London was not made due to an "administrative oversight". It said this would be incorporated into the 2024 return.
The Housing Finance Agency said it "identified two return flights in the first quarter of 2020 that should have been recorded. The payment due for this travel emissions impact amounted to €9.04".
It said this payment has now been made to the Climate Action Fund.
The State Examinations Commission said it undertook a very limited amount of air travel since January 2020, and calculated the amount owed to the Climate Action Fund at €127.59. It said it was "in the process of arranging to comply with the requirements" to make the payment to the fund.
Records released under the Freedom of Information Act also appeared to show that no payments were received into the Climate Action Fund from the Health Service Executive.
When asked about this the HSE accepted that it had not recorded carbon emissions in line with the mandatory government guidance, but said it was working with its vendors to establish if any payments were made by them during the flight payment process.
However it said "if it is found that the HSE has not paid into this fund we will of course fulfil our obligations".
Obligations of public bodies
The circular issued by the Department of Public Expenditure and Reform to all public bodies in the year 2020 informed them of "mandatory" procedures for offsetting greenhouse gas emissions associated with official air travel.
These include recording carbon emissions in tonnes, valuing these emissions based on the rate of Ireland's domestic carbon tax in the year of travel, and paying an amount equivalent to the travel emissions impact in the Climate Action Fund.
The value of the payments depends on the number of flights taken, and the distance travelled.
They range from as low as €2.61 (a payment made by the National Transport Authority in 2021) to €93,828.19 (a payment made by the Department of Enterprise, Trade and Employment in 2022).
The guidance for public bodies states the payments must be made "no later than the end of February each year".
Local authorities
A number of local authorities said the direction to make mandatory payments into the Climate Action Fund also applied to them, but admitted no payments had been made.
Among them were Dublin City Council, which said its staff had taken 438 flights since 2020.
The council said it is "currently making arrangements to fulfil overdue payments to the Climate Action Fund".
Galway City Council also admitted failing to make payments to the Climate Action Fund despite undertaking air travel since 2020.
It said payments in respect of flights taken in 2021, and 2022 "will be issued within the next two weeks".
Fingal County Council said it had taken flights since January 2020 but "no payments have been made to date".
It added that it is in the process of "regularising" its Climate Action Fund Commitment, and blamed "the Covid-19 pandemic together with changes in staff" for its failure to make any payments.
Laois County Council said it was "aware of its obligations" as set out by the Department of Public Expenditure and Reform and "is putting in place arrangements to ensure compliance with same".
Longford County Council said it had not recorded any carbon emissions, despite undertaking air travel since 2020.
Asked if it had made any contribution to the Climate Action Fund it said "unfortunately these payments have not been made by Longford County Council" but that it "is intended that this matter will be addressed as promptly as possible".
How climate action fund is spent
Money from the Climate Action Fund, is used to support projects which help Ireland achieve its climate targets.
They include initiatives like the Bog Rehabilitation Scheme, or community projects such as the fitting of solar panels on schools.
In 2022 the fund had an income of €92 million, most of which came from a levy on petrol, diesel and home heating oil.
However more than €368,000 was paid into the fund by government agencies for offsetting carbon emissions associated with official air travel.
Inconsistent approach
A number of public bodies told RTÉ's This Week programme that they were exempt from making payments to the Climate Action Fund.
However there appeared to be inconsistencies around the approach taken by different organisations.
Sligo County Council said the carbon offsetting guidance did not apply to them. It said the circular applied to "Government Depts and Offices only".
However several other local authorities accepted that they were liable for payments.
A number of universities, including Trinity College Dublin, Dublin City University, the University of Limerick, and University College Cork said they did not believe the guidance applied to them.
However a spokesperson for Technological University Dublin said it was their understanding that they were obliged to make the payments.
A spokeswoman for TU Dublin said a review of the university's travel and subsistence policy is under way, and a revised procedure will be implemented within a year which would incorporate the obligations to make payments for carbon offsetting.
The Department of Public Expenditure and Reform said "while local authorities and schools were guided by sector specific climate actions plans, these should be consistent with national climate action policies, which include measures to offset air travel emissions".
The department said the procedures for offsetting emissions associated with official air travel set out in its circular provide a way "for all public bodies to lead by example on internalising the costs of greenhouse gas emissions" that can be utilised "in the absence of other sector or organisation specific measures that may have been implemented to address this particular issue".
It added that it "remains the responsibility of each public sector organisation to ensure it is in compliance with the Department of Public Expenditure and Reform circulars".
Several commercial semi-state organisations including RTÉ, Uisce Éireann, and Eirgrid said they did not believe government guidance applied to them.
