Ireland's Climate Action Plan 2024

Ireland's Climate Action Plan 2024 (CAP24) is the third annual update to the statutory roadmap that commits the State to a 51% reduction in greenhouse gas emissions by 2030, measured against a 2018 baseline, with net-zero by 2050. For hoteliers, restaurateurs and the wider hospitality sector, this isn't an abstract policy document — it's a framework that will shape capital expenditure, operating costs, and guest expectations for the rest of the decade.

What CAP24 Actually Requires

The Plan divides the national carbon budget into sectoral ceilings. Buildings (commercial and residential combined) must cut emissions by roughly 45%, transport by 50%, and electricity generation by 75% by 2030. Hospitality businesses sit at the intersection of all three. A typical Irish hotel burns gas or oil for space and water heating, draws grid electricity for lighting and kitchens, and depends on staff commutes and guest arrivals — every one of those lines has a target attached.

Crucially, CAP24 has teeth that earlier plans lacked. The Climate Action and Low Carbon Development (Amendment) Act 2021 makes the carbon budgets legally binding, and the Environmental Protection Agency now publishes annual progress assessments. Sectors that overshoot will face tightening regulation, not gentle encouragement.

Building Retrofits: The Biggest Capital Item

For most Irish hotels, the largest single decarbonisation cost will be the building envelope. CAP24 sets a target of 500,000 home and commercial retrofits by 2030 to a B2 BER standard or better. Hotels — particularly the Georgian townhouse conversions and 1970s-era country house properties common across Ireland — typically sit at D or E ratings.

Practical implications:

• Fabric upgrades: cavity wall and attic insulation, draught-proofing, secondary glazing in heritage properties where full replacement isn't permitted.
• Heat pump installations replacing oil and LPG boilers, supported by SEAI's Non-Domestic Microgen scheme and the Commercial Solar PV grant.
• Building Energy Rating disclosure is increasingly expected by corporate booking platforms and MICE clients.

The Accelerated Capital Allowance scheme allows 100% first-year write-down on qualifying energy-efficient equipment — worth modelling carefully when planning the next refurbishment cycle.

Renewable Heating and On-Site Generation

CAP24 commits Ireland to 680,000 heat pumps installed by 2030 and a phase-out of fossil fuel boilers in new builds. For hotels with significant year-round hot water demand — think leisure centres, spas, and laundry — air-to-water and ground-source heat pumps now make commercial sense once paired with solar thermal or PV. The SEAI Support Scheme for Renewable Heat (SSRH) provides operational support payments for biomass and anaerobic digestion heat pumps over 15 years, which can transform the business case for larger properties.

Rooftop solar is the other quick win. The exemption from planning permission for commercial rooftop PV (extended in 2022 and broadened since) means most hotels can install arrays without the multi-month delays that previously killed projects.

Transport Mode Shift

The transport pillar of CAP24 is where hospitality has the least direct control but the most reputational exposure. Targets include 945,000 EVs on Irish roads by 2030 and a doubling of daily public transport journeys. Hoteliers should be planning now for:

• EV charging infrastructure — both for staff and guests. The ZEVI Destination Charging scheme co-funds installations at tourism sites.
• Active travel facilities: secure bike storage, e-bike charging, shower facilities for cycling guests.
• Partnerships with rail and bus operators for low-carbon arrival packages.

What This Means for Capital Plans

If you're refreshing a five-year capital plan, CAP24 changes the calculus in three ways. First, the cost of inaction is rising — carbon tax is legislated to climb to €100/tonne by 2030, lifting gas and oil bills every year. Second, grant support is front-loaded; SEAI budgets are largest in the 2024–2027 window. Third, debt finance is increasingly conditional on a credible transition plan, with sustainability-linked loans now standard across the Irish banking sector.

Offsetting remains a complementary tool for residual emissions you cannot yet eliminate — kitchen gas, guest travel, refrigerants. Irish-origin credits are particularly relevant here: see our guides on the voluntary carbon market in Ireland and native woodland credits for credible domestic options. For properties already pursuing Bord Bia Origin Green verification, CAP24 alignment slots neatly into existing reporting.

The Guest-Facing Opportunity

Irish and international travellers increasingly screen accommodation on sustainability credentials. CAP24 compliance