ACTS AWAITING COMMENCEMENT
Circular Economy and Miscellaneous Provisions Act 2022
Date signed into law: 21 July 2022
The purpose of this act is to provide for the making of a Circular Economy Strategy, giving statutory footing to the government's Whole-of-Government Circular Economy Strategy and building on commitments set out in the Waste Action Plan to support Ireland's transition from a "take-make-waste" economic model. Under the legislation, the first circular economy strategy must be prepared and submitted no later than six months after s. 7(1) comes into operation. This strategy will include any necessary actions to support the making of a circular economy and may also include targets in relation to increasing the use of re-useable products and materials, increasing levels of repair and re-use of products, and reducing non-recyclable materials. This provision is awaiting commencement. A Circular Economy Fund will also be established under the legislation to provide support for waste reduction and circular economy schemes, and to support the production and sale of more environmentally friendly products.
Latest stage: Sections 7, 10, 15, 18, 19, 26(1)(d-f) and sections 35-40 are still awaiting commencement.
Planning and Development, Maritime and Valuation (Amendment) Act 2022
Date signed into law: 24 July 2022
This legislation amends the Planning and Development Act 2000 in relation to substitute consent procedures and other matters including environmental impact assessments, and short term letting. During the legislative process, the scope of the legislation was widened with the introduction of a number of amendments relating to the Maritime Area Planning Act 2021. Under the legislation, a new chapter concerning judicial review of maritime spatial plans ("MSP") and designated maritime area plans ("DMAP") was inserted, providing that any decisions made by public bodies under this part in relation to MSPs or DMAPs can only be challenged by way of judicial review. The act also provides for a selection competition for the appointment of a chief executive designate of the Maritime Area Regulatory Authority ("MARA"), and allows revision of a maritime area consent ("MAC") where there is an incompatibility between the MAC and the development permission for the maritime usage which is the subject of the MAC, amongst others.
Latest stage: Section 3 and sections 41(1)-(7) are still awaiting commencement.
Maritime Area Planning Act 2021
Date signed into law: 23 December 2021
This act establishes a new marine planning system underpinned by a statutory marine planning policy statement and guided by the National Marine Planning Framework. The legislation has been described as being a key enabler of long term, sustainable maritime area development, including future expansion of Ireland’s offshore renewable energy resources which will be imperative in meeting the country’s 2030 climate targets and transition to clean energy.
Latest stage: The Planning and Development, Maritime and Valuation (Amendment) Act 2022 has made some technical amendments to the legislation. Sections 34-39 and Schedule 1 are still awaiting commencement.
Water Services (Amendment) Act 2022
Date signed into law: 7 December 2022
The purpose of this act is to provide for the separation of Irish Water from Ervia, establishing it as the sole national authority for water services to be known as Uisce Éireann. The legislation provides for a new Board and Chief Executive Officer of Uisce Éireann and revised accountability and auditing arrangements. The legislation amends a number of acts, including the Gas Act 1976, the Water Services Act 2013, the Water Services (No. 2) Act 2013, the Water Services Act 2017.
Latest stage: Section14 is still awaiting commencement.
IRISH PROPOSED LEGISLATION
Environment (Miscellaneous Provisions) Bill 2024
This bill is designed to enable the Environmental Protection Agency (“EPA”) to be more efficient and effective in its determinations. It provides a streamlined approach to decision making and shortens the period for final determination of industrial emission and waste licences of the EPA. The bill will also include some further minor miscellaneous provisions under the Circular Economy and Miscellaneous Provisions Act 2022 and to the Petroleum (Exploration and Extraction) Safety Act 2015.
Latest stage: Pre-legislative scrutiny was completed in July 2024. See the report for details. Listed for priority drafting in the Spring 2025 Legislative Programme.
Marine Protected Areas Bill
In line with the EU's biodiversity strategy to protect 30% of EU waters by 2030, this bill aims to empower the Minister, alongside an advisory body, to identify marine protected areas ("MPAs"). Currently, only 8.3% of Ireland's waters are covered by protected areas such as Special Areas of Conservation ("SACs") or Special Protected Areas ("SPAs"). These protected areas will work in unison with Ireland’s climate plan and will support Ireland’s offshore wind industry. The general scheme also outlines that the identification of areas that are unsuitable for offshore renewable energy developments will be as efficient and quick as possible so that the aims for the national climate adaptation are met.
Latest stage: Pre-legislative scrutiny was completed in February 2023. See the report for details. Further drafting instructions were sent to the Office of the Parliamentary Council this summer by an interdepartmental drafting group, as confirmed during the Dáil Éireann debate on 19 September 2024. Work is ongoing. Listed for priority publication in the Spring 2025 Legislative Programme.
Aarhus Convention Bill
The purpose of this bill is to consolidate and provide for further implementation in Ireland of the access to justice provisions of the Aarhus Convention on Access to Information, Public Participation in Decision-making and Access to Justice. See the Government press release for details.
Latest stage: Heads of bill are in preparation but there is no reference to this bill in the Autumn 2024 Legislative Programme. There are references to the Aarhus Convention in the Planning and Development Act 2024, which provides for the establishment of a scheme called the “Environmental Legal Costs Financial Assistance Mechanism” together with accompanying regulations. Although work on this bill was expected to resume when those regulations are finalised (as confirmed during the Dáil Éireann debate on 12 December 2023), there is no reference to it in the Spring 2025 Legislative Programme.
Aarhus Legal Costs Bill
The purpose of this bill is to extend the revised legal costs provisions of the Planning and Development Act 2024 to some twenty other environmental consent regimes.
Latest stage: Work was underway. Listed as "all other legislation" in the Spring 2025 Legislative Programme.
Inland Fisheries (Consolidation) Bill
The purpose of this bill is to modernise and consolidate existing Inland Fisheries legislation.
Latest stage: Heads of bill were in preparation. Listed as "all other legislation" in the Spring 2025 Legislative Programme.
Bord na Móna Statutory Borrowing Limit Increase Bill
The purpose of this bill is to include wording in upcoming legislation to increase Bord na Móna’s borrowing limit to €1.5bn, by amending section 22(1) of the Turf Development Act 1998.
Latest stage: Work is underway. Listed as "all other legislation" in the Spring 2025 Legislative Programme.
Fisheries (Aquaculture) (Amendment) Bill
The purpose of this bill is to amend the Fisheries (Amendment) Act 1997 in order to update, modernise and streamline aquaculture licensing in the State.
Latest stage: Heads in preparation. Listed as "all other legislation" in the Spring 2025 Legislative Programme.
EU DIRECTIVES
Directive Concerning Urban Wastewater Treatment (Recast)
The Revised Directive was adopted by the European Council on 5 November 2024 and extends the scope to smaller agglomerations, covers more pollutants, including micropollutants, and contributes to energy neutrality – in particular:
- the Directive introduces an energy neutrality target ie, by 2045 urban wastewater treatment plants treating a load of 10,000 population equivalents and above will have to use energy from renewable sources generated by the respective plants;
- producers of pharmaceuticals and cosmetics will be required to contribute a minimum of 80% of the additional costs for the quaternary treatment, through an extended producer responsibility (EPR) scheme and in accordance with the ‘polluter pays’ principle (due to use of micropollutants in such products).
Latest stage: This Directive entered into force on 1 January 2025. EU member states have up to 31 July 2027 to adapt any national legislation to take account of the recast Directive and must apply the new EPR obligations to in-scope companies by 31 December 2028.
Directive on Corporate Sustainability Reporting (“CSRD”)
The Corporate Sustainability Reporting Directive is an EU directive that requires in-scope companies to report extensive sustainability information in a dedicated section of their annual reports.
Latest stage: EU Member States needed to transpose CSRD into national law by 6 July 2024. The Irish transposing legislation, the European Union (Corporate Sustainability Reporting) Regulations 2024, was published on 5 July 2024. On 26 February 2025 the European Commission proposed significant changes to certain EU ESG laws, including the CSRD, as part of the first ‘omnibus simplification package’. While the proposals have been described by the Commission as ‘simplification’ rather than ‘deregulation’ efforts, the effect of the proposals, if adopted, would be to significantly scale-back CSRD reporting obligations, with 80% of companies taken out of scope and a two-year delay to reporting for those that would continue to be subject to the CSRD.
Matheson insights
CSRD: The European Commission Proposes Significant Deregulation
Updates Regarding the Corporate Sustainability Reporting Directive
Directive on Corporate Sustainability Due Diligence and Amending Directive (EU) 2019/1937 (“CS3D”)
This Directive establishes a corporate sustainability due diligence duty and aims to foster sustainable and responsible corporate behaviour throughout global value chains. Companies in scope must identify and, where necessary, prevent, end or mitigate adverse impacts of their activities on human rights, such as child labour and exploitation of workers, and on the environment.
This Directive was published on 25 July 2024 in the Official Journal of the EU and is now in force. Member states are required to transpose the Directive by 26 July 2026. On 26 February 2025 the European Commission proposed significant changes to certain EU ESG laws, including the CS3D, as part of the first ‘omnibus simplification package’.
Matheson insights
CSRD: The European Commission Proposes Significant Deregulation
Updates Regarding the Corporate Sustainability Reporting Directive
EU REGULATIONS
Regulation on Deforestation-free Products
Procedure reference: 2021/0366/COD
Date published: 17 November 2021
The purpose of this regulation is to address the issue of deforestation caused by EU product consumption and production. Following on from the Commission Communication 'Stepping up EU Action to Protect and Restore the World’s Forests', which highlighted the need for regulatory measures for deforestation-free supply chains and transparency regarding deforestation associated with EU commodity imports, this initiative aims to minimise the consumption of products that come from supply chains associated with deforestation, forest degradation, and forest conversion.
This regulation will complement the EU's Sustainable Corporate Governance ("SCG") initiative, with the SCG targeting corporate value chains generally, as well as setting out due diligence obligations. This initiative focuses specifically on deforestation-linked products and although it did not originally target the financial sector or investments, amendments adopted by the European Parliament would bring all banking, investment and insurance activities of financial institutions within the scope of the regulation.
Latest stage: Entered into force on 29 June 2023. The regulation was intended to, save for some provisions detailed in Article 38(2) and (3), apply from 30 December 2024. On 14 November 2024, following a proposal from the EU Commission, the EU Parliament agreed to extend the implementation period to make the law applicable on 30 December 2025 for large and medium companies and 30 June 2026 for micro and small enterprises. Further details are available here.
Regulation Revising EU Rules on Waste Shipments
Procedure reference: 2021/0367
Date published: 17 November 2021
This regulation sets out stricter rules on the export of waste to non-EU countries and also provides for modern digitalised procedures to track shipments of waste in the EU. The regulation will support the transition to the circular economy and ensure that exports of waste from the EU are treated in an environmentally sustainable way.
Latest stage: On 17 November 2023, informal agreement was reached following trilogue negotiations the European Parliament, Commission and Council. On 27 February 2024, the Parliament formally adopted the regulation. The final act, signed by the co-legislators on 11 April 2024, was published on 30 April 2024 in the EU Official Journal. The regulation entered into force on 20 May 2024 and, save for some provisions detailed in Article 86(3), will apply from 21 May 2026.
Regulation on Carbon Border Adjustment Mechanism
Date published: 16 May 2023
The EU’s Carbon Border Adjustment Mechanism (“CBAM”) aims to promote lower carbon manufacturing and industrial processes and to tackle the challenges posed by climate change. The CBAM puts a fair price on the carbon emitted during the production of certain carbon intensive goods entering the EU, with a view to encouraging cleaner industrial production in non-EU countries. The objective of CBAM is to prevent carbon leakage from the EU, which occurs when businesses move their production to countries with lesser emission constraints than the EU. This regulation is directly effective and Revenue have published a guide on the practical aspects of the implementation of CBAM (see here). On 26 February 2025 the European Commission proposed significant changes to certain EU ESG laws, including CBAM, as part of the first ‘omnibus simplification package’.
Implementation: The implementation of CBAM commenced on 1 October 2023 and the transitional phase will continue until 31 December 2025. Since 1 January 2024, importers of CBAM goods are obliged to register on the CBAM Transitional Registry and file quarterly reports of CBAM imports. CBAM applies to iron, steel, aluminium, cement, electricity, fertilisers and hydrogen that are produced outside the EU. During this transitional phase, importers of CBAM goods have a quarterly information reporting obligation under CBAM. For example, the July-September 2024 reporting period submission was due by 31 October 2024, with modifications possible until 30 November 2024. The report is submitted to the CBAM Transitional Registry. For importers of CBAM goods that are established in Ireland, the CBAM Transitional Registry can be accessed through the European Commission website (see here). From 1 January 2026, relevant importers will be required to purchase and surrender CBAM certificates in connection with imported goods in scope, the price of which will be calculated based on the weekly average auction price of EU ETS allowances expressed in €/tonne of CO2 emitted. The first payment will be due by 31 May 2027 in respect of imports during 2026.
Irish CBAM Regulations
Ireland has recently introduced domestic regulations in respect of CBAM. On 18 October 2024, the Minister for the Environment, Climate and Communications, published SI No. 539/2024 - European Communities (Carbon Border Adjustment Mechanism) Regulations 2024 (the “Irish Regulations”) in Iris Oifigiúil. The Irish Regulations came into operation on 25 October 2024. For the most part, the Irish Regulations closely align with the contents of the CBAM Regulation and Transitional CBAM Regulation. However, there are some additional items in the Irish Regulations that should be considered.
For example, the Irish Regulations provide that from 1 January 2026, the Irish Revenue Commissioners shall not allow the importation of CBAM goods by any person other than an ‘authorised CBAM declarant’. The Irish Regulations designate the Environmental Protection Agency (“EPA”) as the national competent authority for CBAM purposes and the Irish Regulations set out the powers of authorised officers appointed by the EPA to ensure compliance with the Irish Regulations. Authorised officers can inspect and remove documents, take samples of goods, and carry out testing of samples. The Irish Regulations also provide that the EPA may issue directions to persons to comply with the Irish Regulations. Failure to comply with such directions is an offence and persons found guilty of an offence will be liable:
- on summary conviction, to a Class A fine or to imprisonment for a term not exceeding 12 months, or both, or
- on conviction on indictment, to a fine not exceeding €500,000, or to imprisonment for a term not exceeding 3 years, or both.
Matheson insight: CSRD: The European Commission Proposes Significant Deregulation
EU DRAFT LEGISLATION
Proposal for a Regulation on Preventing Plastic Pellet Losses to Reduce Microplastic Pollution
Procedure reference: 2023/0373/COD
Date published: 16 October 2023
This proposed regulation aims to reduce the unintentional release of microplastics into the environment and restricts the intentional inclusion of microplastics in products. It aims to improve the science on the risks and occurrence of microplastics in the environment, tap water and food, and reduce environmental pollution and potential health risks, while respecting the principles of the single market and encouraging competitiveness and innovation.
Latest stage: First reading of the Council. On 23 April 2024, the European Parliament adopted its first reading position with 538 votes in favour, 32 against and 31 abstentions. On 10 June 2024, the Irish Government launched a consultation on the Commission’s proposal with a closing date of19 July 2024.