Pensioners and those living in rural areas will be hammered by the carbon tax as no relief will be given on home heating oil, coal or other solid fuels.
The elderly and citizens who live beyond the city limits use more domestic energy.
The latest cost-of-living package will see VAT on other fuels cut from 13.5% to 9%, which will deliver average savings of €49 on gas and €61 on electricity bills in a year.