Hmm. If a tax is based on, or added to, the retail price it doesn't necessarily mean the burden is on households. And, tax on industry may be passed on as happens with most costs; the burden is implicitly in the retail price. "Polluter pays" is not synonymous with the tax burden. https://twitter.com/CSOIreland/status/1194695172862267393

It'd be more appropriate to say that 60% of environment taxes arose due to activities of households (mainly driving, home heating, electricity use etc.); 40% to intermediate activities in industry & services sectors.

Determining the burden of these taxes is a different matter.

Only a guess but I'd say significantly more than 60% of the burden of environmental taxes falls on households, i.e. such taxes, regardless of who or what activity they are imposed, increase the prices consumers face rather than reducing profits of firms (or earnings of workers).

On this note households pay almost no environment taxes over to @RevenueIE or other collection agencies - bar annual Motor Tax. Households don't file Excise Duty returns.

Most environment taxes are legally imposed on others to pay to @RevenueIE but show in retail prices anyway.

Over the longer term behaviour may change.

It may be consumer will purchase less of the goods/services that have higher prices due to the taxes.

This will negatively effect firms unless they can change their production process to reduce costs (e.g. less of the taxed activity).