PwC Response to Government Consultation on Irish Presidency of the Council of the EU

From Ambition to Delivery: Ireland’s 2026 EU Presidency Priorities

Ireland assumes the rotating Presidency of the Council of the EU on 1 July 2026, launching a new trio with Lithuania and Greece and taking over from Poland, Denmark and Cyprus. Over six months, Dublin will chair negotiations, broker compromises and set agendas on issues that matter to citizens and business. This is a chance to put a distinct Irish imprint on Europe’s work programme, shaping competitiveness, climate action and better regulation in concert with partners.

Executive summary

Ireland’s 2026 Presidency of the Council of the EU should be anchored in three mutually reinforcing themes; strategic autonomy and resilience, climate action, and simplification, translated into a focused legislative workload that delivers practical outcomes for citizens and businesses. This insight sets out a framework for prioritising strategic autonomy in energy, digital and financial systems; accelerating delivery of the Green Deal through implementable instruments and accessible funding; and operationalising a Draghi-inspired simplification agenda that is digital by default and SME‑friendly. Across tax, industrial policy and better regulation, the emphasis is on legal certainty, competitiveness and measurable reductions in administrative burden, while ensuring social fairness and sustained EU leadership in climate and standards‑setting.

Strategic autonomy as competitiveness policy

The changing geopolitical and geo‑economic environment demands a Presidency agenda that treats strategic autonomy not as isolationism, but as the foundation of European competitiveness and resilience. Ireland should promote accelerated energy independence through diversified supply, interconnections and system flexibility, reducing exposure to external shocks. Digital sovereignty must be advanced by strengthening EU cloud infrastructure, interoperable cybersecurity standards and trusted data governance, positioning Europe as a leader in ethical AI and secure data flows. Securing access to critical raw materials via diversified sourcing, recycling and strategic stockpiles, will underpin clean industrial deployment and reduce bottlenecks that could stall the net‑zero transition. Ireland should advocate balanced, enforceable trade agreements that protect standards while keeping markets open, and support steps to reinforce the euro’s international role and payment resilience. Strategic autonomy is also about foresight: systematic risk mapping, contingency planning and stress‑testing across energy, digital and supply chains should be embedded in Council work programmes to enhance institutional and market preparedness. 

Climate leadership with delivery at its core

The Presidency should champion delivery of the Green Deal, with a practical focus on timely implementation of Fit for 55, consolidation of the EU Emissions Trading System and consistent carbon pricing across sectors. Climate ambition must be paired with mobilising private investment at scale. While the EU offers financial and non-financial supports for clean technologies, Ireland should broaden its approach with targeted tax credits and accelerated depreciation for net-zero manufacturing. These measures must comply with the new Clean Industrial Deal state aid rules and peer-reviewed to ensure fairness and efficiency. A Just Transition framework should be operationalised to support regions and sectors most exposed to decarbonisation, ensuring social cohesion and political durability. Circular economy measures—mandatory recycling targets, eco‑design standards and end‑of‑life producer responsibility—should be progressed alongside innovation partnerships in hydrogen, long‑duration storage and carbon capture to de‑risk first‑of‑a‑kind deployment. Climate diplomacy must remain central, sustaining EU leadership in COP negotiations and climate finance, with internal implementation credibility as the Union’s strongest external lever. COP refers to the Conference of the Parties, an annual meeting of countries under the United Nations Framework Convention on Climate Change (UNFCCC).

Turning simplification into an outcomes agenda

Delivering on simplification requires moving from aspiration to execution. Ireland should lead a digital‑first approach that fully digitises funding applications and compliance, with user‑centred design to streamline access and reduce duplicative data requests. The Common Agricultural Policy and cohesion funds should be revised for fewer, clearer rules and proportionate controls, particularly for SMEs and farmers. The Draghi vision should be embedded through mandatory administrative burden assessments for all new proposals, measurable reduction targets, and systematic post‑implementation reviews. President von der Leyen’s goal of cutting red tape by 25% (increasing to 35% for SMEs) provides a clear benchmark: the Presidency should commit institutions to shared metrics, timelines and transparent reporting of burden reductions delivered. 

Making EU funding work on the ground

Our experience advising businesses on transformational decarbonisation demonstrates that access to the Innovation Fund and Horizon Europe remains complex and uneven. The Presidency can add value by convening best‑practice exchanges among successful applicants, standardising guidance, and promoting simplification of evaluation criteria and timelines. A more predictable, navigable funding landscape will accelerate clean technology pipelines and broaden participation in schemes to SMEs and mid‑caps, reinforcing cohesion and value for money.

A targeted legislative agenda for 2026

Translating the above themes into a work programme requires targeted files with clear deliverables. On taxation, advancing amendments to the Anti‑Tax Avoidance Directive—particularly the Controlled Foreign Company and Interest Limitation Rules—should prioritise legal certainty and proportionality. In parallel, progressing the Directive on Administrative Co‑operation to improve data exchange and reporting standards will strengthen enforcement and support the single market. 

On industrial decarbonisation, the Presidency should accelerate implementation of the Net‑Zero Industry Act to scale manufacturing capacity in batteries, hydrogen and solar, and ensure preparedness for the Carbon Border Adjustment Mechanism’s next phases. This includes resolving SME compliance challenges and aligning emissions data with other regimes, such as sustainability reporting and deforestation‑related requirements, to avoid duplication. Following through on the Critical Raw Materials Act with ambitious recycling targets and strategic stockpiles will mitigate supply risk. The Presidency should be ready, subject to prior progress, to steer the EU towards agreement on the Energy Taxation Directive to drive cost‑effective industrial decarbonisation. Any tightening of the Industrial Emissions Directive must be coupled with innovation funding and transition pathways to safeguard competitiveness.

Better regulation and digital‑by‑default

A refreshed Better Regulation agenda should hard‑wire administrative burden assessments into the legislative process, including for major digital files such as the EU Digital Act and the VAT in the Digital Age initiative. Digital‑by‑default processes, common data standards and “tell‑us‑once” principles can deliver immediate compliance savings. The goal is a regulatory environment that is predictable, interoperable and innovation‑friendly, with trust built through clarity and enforceability rather than volume of rules.

Conclusion: a Presidency focused on delivery 

Ireland’s 2026 Presidency can align strategic autonomy, climate action and simplification into a single delivery agenda: secure the enablers of resilience, accelerate decarbonisation with accessible finance and industry‑ready rules, and reduce administrative costs through disciplined, digital regulation. The legislative focus—tax simplification, clean industrial deployment, better regulation and data coherence—will strengthen Europe’s competitiveness and social contract. This should advance EU objectives while reflecting Ireland’s commitment to a fair, innovative and resilient European Union and Single Market.

Key actions businesses can take today

1. Engage in the Presidency: Stay up to date on developments, particularly as the priorities become clearer in Q2 2026. The Presidency is a huge opportunity to highlight Ireland’s role within the EU, our business strengths, and to welcome potential investors to the State over the 6 month term.
2. Feedback through preferred industry bodies: Many industry and lobby groups will continue to engage with the Government departments throughout 2026 to reflect the views of business in making this a successful presidency. PwC will stay actively engaged with the various stakeholders. 
3. Monitor progress under Cypriot Presidency: Whilst Ireland starts a new trio of Presidencies (with Lithuania and Greece), Ireland’s focus will be influenced by the progress made under the preceding Presidency.