47. Deputy Ciarán Ahern asked the Minister for Foreign Affairs and Trade the reasons Ireland is not a member of international initiatives or coalitions that seek to enable just climate transitions based on ‘polluter pays’ and social equity principles, such as those calling for a tax on the super-rich; and if she will make a statement on the matter. [32871/26]

The Government is committed to breaking the link between fossil fuels and economic progress, and will promote and support measures at international level which avoid locking in further long-term fossil fuel consumption. Ireland is on track to provide €225 million annually by 2025 in international climate finance, once the figures for last year have been collated and verified. This grant-based funding is strategically directed toward Least Developed Countries and Small Island Developing States, with the aim of ensuring that the global transition away from fossil fuels promotes climate justice.

The Department of Foreign Affairs and Trade works closely to support the Department of Climate, Energy and Environment, which leads on Ireland's climate policy. Just climate transition initiatives based on ‘polluter pays’ is a matter on which the Minister for Climate, Energy and Environment has the lead role in Government.