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It said that "Strive", the Environmental Protection Agency/Economic and Social Research Institute report published last week, shows the impact of the tax varies from €25 per household per year (inner city) to €275 in some rural areas.
Mr Downey said the €330 million that the carbon tax siphons out of the economy will be at the expense of jobs, as companies introduce cuts to meet the bill.
"The carbon tax will have a disproportionate negative impact on rural households. The average annual cost of the carbon tax would be 2.6 times greater on rural households compared with households in the cities.