“In the short to medium term, the assumption of no emission reductions in agriculture does have an impact on energy sectors, effectively increasing the savings to be made in heat and transport,” the ESB and independent consultants Poyry wrote in the report, “Ireland’s low carbon future – dimensions of a solution,” published on Thursday.

Agriculture, heating and transport are accounted for under the same “effort sharing” category when calculating greenhouse gas emissions, according to EU rules. Large-scale industries, such as power stations, fall under a different category.