S.I. No. 113/2026 - European Union (Certificates for Renewable Electricity) Regulations 2026

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 27th March, 2026.

I, DARRAGH O’BRIEN, Minister for Transport, in exercise of the powers conferred on me by section 3 of the European Communities Act 1972 (No. 27 of 1972) and for the purpose of giving effect to Article 25(4) of Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018¹ as amended by Directive (EU) 2023/2413 of the European Parliament and of the Council of 18 October 2023² , hereby make the following regulations:

1.

2.

“Act of 2007” means the National Oil Reserves Agency Act 2007 (No. 7 of 2007);

“Agency” means the National Oil Reserves Agency;

“Alternative Fuels Infrastructure Regulation” means Regulation (EU) 2023/1804 of the European Parliament and of the Council of 13 September 2023³ on the deployment of alternative fuels infrastructure, and repealing Directive 2014/94/EU;

“Directive” means Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018¹ on the promotion of the use of energy from renewable sources, as amended by Commission Delegated Regulation (EU) 2022/759⁴ , Directive (EU) 2023/2413² , Commission Delegated Directive (EU) 2024/1405⁵ and Directive (EU) 2024/1711⁶ ;

“electric vehicle” has the same meaning as it has in the Alternative Fuels Infrastructure Regulation;

“IDRO” means the Identification Registration Organisation appointed under the European Union (Deployment of Alternative Fuels Infrastructure – Identification Registration Organisation) Regulations 2026 ( S.I. No. 52 of 2026 ) in the State for the purposes of Article 20 of the Alternative Fuels Infrastructure Regulation;

“ISAE 3000” means the International Standard for Assurance Engagements 3000 developed by the International Auditing and Assurance Standards Board;

“recharging point”, “recharging pool” and “recharging station” have the same meaning as they have respectively in the Alternative Fuels Infrastructure Regulation;

“renewable transport fuel obligation account” and “renewable transport fuel obligation certificate” have the same meaning as they have respectively in Part 5A of the Act of 2007;

• (2) A word or expression that is used in these Regulations and is also used in the Directive has, unless the context otherwise requires, the same meaning in these Regulations as it has in the Directive.

3.

4.

5.

• (a) the calculation of the share of renewable electricity in the electricity supplied to electric vehicles shall refer to the average share of renewable electricity supplied in the State in the two year period before the year in which the electricity was supplied to the electric vehicles;

• (b) by way of derogation from paragraph (a), in the case where electricity is obtained from a direct connection to an installation generating renewable electricity and supplied to electric vehicles, that electricity shall be counted as renewable.

6.

• (a) the unique identification code issued by the IDRO;

• (b) the quantity of grid electricity supplied to publicly accessible recharging points;

• (c) the quantity of renewable electricity supplied to publicly accessible recharging points from direct connections to installations generating renewable electricity;

• (d) such other information as the Agency may require for the identification of a recharging point, recharging station, or recharging pool;

• (e) such other information as the Agency may require for the purposes of considering the application.

• (2) The information submitted to the Agency under this Regulation shall be accompanied by a report verifying the information completed by an independent person in accordance with the requirements for assurance engagements prescribed in ISAE 3000, or an equivalent standard as may be agreed with the Agency.

7.

• (2) The audit referred to in paragraph (1) shall –

• (a) evaluate the frequency and methodology of sampling and the robustness of the data,

• (b) verify that the systems used by the renewable transport fuel obligation account holder concerned are accurate, reliable and protected against fraud,

• (c) meet the requirements specified for assurance engagements as set out in ISAE 3000, or an equivalent standard as may be agreed with the Agency, and

• (d) include a report in such form as the Agency may require.

• (3) A renewable transport fuel obligation account holder shall deliver the report referred to in paragraph (2)(d) to the Agency no later than 3 months after the end of each calendar year

GIVEN under my Official Seal,

25 March, 2026.

DARRAGH O’BRIEN,

Minister for Transport.

Footnotes