From the same date, the Annual Motor Tax for all newly registered cars in Ireland is based on C02 emissions instead of engine size. Also relevant for tourism businesses is the Energy Efficiency Retrofit Fund for the public and business sector, which supports energy efficiency investments in upgrading existing buildings and facilities. Failte Ireland supports the establishment of environmental standards for the various sectors of the tourism industry and publishes an annual guide containing advice regarding auditing, training and accreditation to reduce consumption of energy and water. "