# EDGAR Filing Document

**Accession Number:** 0001819794
**File Stem:** 0001493152-25-024692
**Filing Date:** 2025-11
**Character Count:** 39944
**Document Hash:** bbcafe9901336c7ae1ff53c89d0fcb40
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-024692.hdr.sgml**: 20251121

**ACCESSION NUMBER**: 0001493152-25-024692

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 22

**FILED AS OF DATE**: 20251121

**DATE AS OF CHANGE**: 20251121

**EFFECTIVENESS DATE**: 20251121

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Fusion Fuel Green PLC
- **CENTRAL INDEX KEY:** 0001819794
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTRICAL INDUSTRIAL APPARATUS [3620]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** L2
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-291732
- **FILM NUMBER:** 251509001

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 10 EARLSFORT TERRACE
- **STREET 2:** DUBLIN 2
- **CITY:** DUBLIN
- **PROVINCE COUNTRY:** L2
- **BUSINESS PHONE:** 351 21 581 8802

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 10 EARLSFORT TERRACE
- **STREET 2:** DUBLIN 2
- **CITY:** DUBLIN
- **PROVINCE COUNTRY:** L2

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Fusion Fuel Green Ltd
- **DATE OF NAME CHANGE:** 20200731

**As filed with the Securities and Exchange Commission on November 21, 2025**

**Registration No. 333-**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, DC 20549**

**FORM S-8**

**REGISTRATION STATEMENT UNDER**

**THE SECURITIES ACT OF 1933**

---

| |
|:---|
| **FUSION FUEL GREEN PLC** |
| (Exact name of registrant as specified in its charter) |

---

---

| | |
|:---|:---|
| **Ireland** | **N/A** |
| (State or other jurisdiction<br> of incorporation or organization) | (I.R.S. Employer<br> Identification No.) |

---

---

| | |
|:---|:---|
| **9 Pembroke Street Upper, Dublin, Ireland** | **D02 KR83** |
| (Address of Principal Executive Offices) | (Zip Code) |

---

---

| |
|:---|
| **FUSION FUEL GREEN PLC 2021 EQUITY INCENTIVE PLAN, as amended** |
| (Full title of the plan) |

---

**CT Corporation System**

**28 Liberty Street**

**New York, NY 10005**

(Name and address of agent for service)

**(212) 894-8940**

(Telephone number, including area code, of agent for service)

*Copies to:* 

**Louis A. Bevilacqua, Esq.**

**BEVILACQUA PLLC**

**1050 Connecticut Ave., N.W., Suite 500**

**Washington, DC 20036**

**(202) 869-0888**

_________________________________________

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☐ <br> Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**EXPLANATORY NOTE**

This Registration Statement on Form S-8 (this "Registration Statement") is being filed by Fusion Fuel Green PLC (the "Registrant") to register 1,971,428 additional Class A ordinary shares with a nominal value of $0.0035 each ("Class A Ordinary Shares") of the Company with respect to the Fusion Fuel Green PLC 2021 Equity Incentive Plan, as amended by Amendment No. 1 thereto (the "Plan"), which is in addition to the 28,572 Class A Ordinary Shares previously registered on the Company's Registration Statement on [Form S-8](https://www.sec.gov/Archives/edgar/data/1819794/000121390021040682/ea145212-s8_fusionfuel.htm) filed with the U.S. Securities and Exchange Commission (the "Commission") on August 6, 2021 (File No. 333-258543) (the "Prior Registration Statement"), as adjusted by the Company's 1-for-35 share consolidation effective July 11, 2025.

This Registration Statement relates to securities of the same class as those registered under the Prior Registration Statement and is being filed in accordance with General Instruction E to Form S-8 regarding the registration of additional securities under the Plan. Pursuant to such instruction, the contents of the Prior Registration Statement are hereby incorporated by reference in and made part of this Registration Statement, except to the extent supplemented, superseded or modified by the specific information set forth below or the specific exhibits attached hereto. Also pursuant to General Instruction E to Form S-8, the filing fee is being paid only with respect to the 1,971,428 Class A Ordinary Shares not previously registered.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 3. Incorporation of Documents by Reference.**

The Registrant hereby incorporates by reference into this Registration Statement the following documents previously filed with the Commission:

&nbsp;&nbsp;&nbsp;&nbsp;(1) The
 Registrant's Annual Report on [Form 20-F](https://www.sec.gov/Archives/edgar/data/1819794/000121390025041617/ea0240743-20f_fusion.htm) for the fiscal year ended December 31, 2024, filed with the Commission on May 9, 2025;

(2) The
 Registrant's Reports on Form 6-K (and any
 amendments thereto on Form 6-K/A) furnished to the SEC on [January 3, 2025](https://www.sec.gov/Archives/edgar/data/1819794/000121390025000775/ea0226731-6k_fusion.htm) , [January 13, 2025](https://www.sec.gov/Archives/edgar/data/1819794/000121390025002806/ea0227460-6k_fusion.htm) , [January 13, 2025](https://www.sec.gov/Archives/edgar/data/1819794/000121390025002830/ea0227390-6k_fusion.htm) (other than Exhibit
 99.1 thereto), [January 13, 2025](https://www.sec.gov/Archives/edgar/data/1819794/000121390025002838/ea0227392-6k_fusion.htm) (other than Exhibit 99.1 thereto), [January 13, 2025](https://www.sec.gov/Archives/edgar/data/1819794/000121390025003008/ea0227516-6k_fusion.htm) , [January 14, 2025](https://www.sec.gov/Archives/edgar/data/1819794/000121390025003420/ea0227640-6k_fusionfuel.htm) , [January 27, 2025](https://www.sec.gov/Archives/edgar/data/1819794/000121390025007089/ea0228717-6k_fusionfuel.htm) , [February 24, 2025](https://www.sec.gov/Archives/edgar/data/1819794/000121390025016628/ea0231922-6k_fusion.htm) , [February 27, 2025](https://www.sec.gov/Archives/edgar/data/1819794/000121390025017655/ea0232333-6k_fusion.htm) (other than Exhibit 99.1 thereto), [March 3, 2025](https://www.sec.gov/Archives/edgar/data/1819794/000121390025019043/ea0232651-6k_fusion.htm) , [March 10, 2025](https://www.sec.gov/Archives/edgar/data/1819794/000121390025022234/ea0233391-6ka1_fusion.htm) (other than Exhibit 99.7 and Exhibit
 99.8 thereto), [May 12, 2025](https://www.sec.gov/Archives/edgar/data/1819794/000121390025042040/ea0241752-6ka2_fusion.htm) , [May 16, 2025](https://www.sec.gov/Archives/edgar/data/1819794/000121390025044951/ea0242594-6k_fusion.htm) , [June 25, 2025](https://www.sec.gov/Archives/edgar/data/1819794/000121390025057835/ea0247009-6k_fusion.htm) (other than Exhibit 99.1 thereto), [July 10, 2025](https://www.sec.gov/Archives/edgar/data/1819794/000121390025062528/ea0248434-6k_fusion.htm) (other than Exhibit 99.1
 thereto), [July 23, 2025](https://www.sec.gov/Archives/edgar/data/1819794/000121390025066811/ea0249966-6k_fusion.htm) , [July 28, 2025](https://www.sec.gov/Archives/edgar/data/1819794/000121390025068299/ea0250416-6k_fusion.htm) , [July 30, 2025](https://www.sec.gov/Archives/edgar/data/1819794/000164117225021549/form6-k.htm) , [August 5, 2025](https://www.sec.gov/Archives/edgar/data/1819794/000164117225022259/form6-k.htm) , [September 10, 2025](https://www.sec.gov/Archives/edgar/data/1819794/000164117225027053/form6-k.htm) , [October 14, 2025](https://www.sec.gov/Archives/edgar/data/1819794/000149315225018015/form6-k.htm) and [November 7, 2025](https://www.sec.gov/Archives/edgar/data/1819794/000149315225021120/form6-k.htm) (other than Exhibit 99.1 thereto); and

(3) The
 description of the Registrant's securities contained in the Registrant's Registration Statement on [Form 8-A](https://www.sec.gov/Archives/edgar/data/1819794/000121390020041851/ea131356-8a12b_fusionfuel.htm) (File No. 001-39789) filed with the Commission on December 9, 2020, pursuant to Section 12(b) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"),
 including any amendment or report filed for the purpose of updating such description.

All documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act on or after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered have been sold or that deregisters all securities then remaining unsold shall be deemed to be incorporated by reference in this Registration Statement and to be part hereof from the date of filing of such documents; provided, however, that documents or information deemed to have been furnished and not filed in accordance with the rules of the Commission shall not be deemed incorporated by reference into this Registration Statement.

Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which also is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

**Item 5. Interests of Named Experts and Counsel.**

As of the date of this Registration Statement, Bevilacqua PLLC holds 7,286 Class A Ordinary Shares of the Registrant, which it received upon cashless exercise of a warrant at an exercise price of $0.14 per share. The warrant contained a cashless exercise provision and also provides that the holder may credit all or a portion of outstanding legal fees owed to the holder to the payment of the exercise price. Bevilacqua PLLC received this warrant as partial consideration for legal services.

**Item 6. Indemnification of Directors and Officers.**

Pursuant to the Amended and Restated Constitution of the Registrant (the "Constitution"), subject to the provisions of and so far as may be permitted by the Companies Act 2014 of Ireland (the "Companies Act"), every person who is or was a director, officer or employee of the Registrant, and each person who is or was serving at the request of the Registrant as a director, officer or employee of another company, or of a partnership, joint venture, trust or other enterprise, shall be entitled to be indemnified by the Registrant against all costs, charges, losses, expenses and liabilities incurred by him or her in the execution and discharge of his or her duties or in relation thereto, including any liability incurred by him or her in defending any proceedings, civil or criminal, which relate to anything done or omitted or alleged to have been done or omitted by him or her as a director, officer or employee of the Registrant or such other company, partnership, joint venture, trust or other enterprise, and in which judgment is given in his or her favor (or the proceedings are otherwise disposed of without any finding or admission of any material breach of duty on his or her part) or in which he or she is acquitted or in connection with any application under any statute for relief from liability in respect of any such act or omission in which relief is granted to him or her by the court.

The Companies Act prescribes that such an indemnity only permits a company to indemnify any officer against any liability incurred by him or her (i) in defending proceedings where judgment is given in any civil or criminal action in his or her favor or in which he or she is acquitted, (ii) in connection with any proceedings for negligence, default, breach of duty or breach of trust against the officer where an Irish court grants relief because it appears to the court that the officer in question is or may be liable in respect of the negligence, default, breach of duty or breach of trust but that he or she acted honestly and reasonably and should therefore be granted relief from such liability or (iii) in connection with an application made by the officer to be relieved of liability in respect of a claim that the officer apprehends will be made against him or her in respect of any negligence, default, breach of duty or breach of trust, if such relief is granted to the officer by the court.

The Registrant is permitted under its Constitution and the Companies Act to purchase directors' and officers' liability insurance, as well as other types of insurance, for its directors, officers and employees.

The Registrant has entered into deeds of indemnity with its directors and executive officers. Given the director indemnification limitations arising under Irish law, the Registrant's subsidiary, Fusion Fuel Portugal, S.A. ("Fusion Fuel Portugal"), has also entered into such deeds of indemnity. These agreements, among other things, require the Registrant and Fusion Fuel Portugal to jointly and severally indemnify the Registrant's directors and executive officers as well as Fusion Fuel Portugal's directors and executive officers for certain expenses, including attorneys' fees, judgments, fines and settlement amounts incurred by any such director or executive officer in any action or proceeding arising out of their services as one of the Registrant's or Fusion Fuel Portugal's directors or executive officers or as a director or executive officer of any other company or enterprise to which the person provides services at the Registrant's or Fusion Fuel Portugal's request. We believe that these indemnification agreements are necessary to attract and retain qualified persons as directors and officers.

Insofar as indemnification for liabilities arising under the U.S. Securities Act of 1933, as amended (the "Securities Act"), may be permitted to directors, officers or persons controlling the Registrant pursuant to the foregoing provisions, the Registrant has been informed that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is theretofore unenforceable.

**Item 8. Exhibits.**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 4.1 | [Amended and Restated Constitution of Fusion Fuel Green PLC (incorporated by reference to Exhibit 1.1 to the Form 6-K filed on July 10, 2025)](https://www.sec.gov/Archives/edgar/data/1819794/000121390025062528/ea024843401ex1-1_fusion.htm) |
| 5.1 | [Legal Opinion of Arthur Cox LLP](ex5-1.htm) |
| 23.1 | [Consent of Bush & Associates CPA LLC as to its audit report relating to the financial statements of Fusion Fuel Green PLC](ex23-1.htm) |
| 23.2 | [Consent of KPMG as to its audit report relating to the financial statements of Fusion Fuel Green PLC](ex23-2.htm) |
| 23.3 | [Consent of Bush & Associates CPA LLC as to its audit report relating to the financial statements of Quality Industrial Corp.](ex23-3.htm) |
| 23.4 | [Consent of Arthur Cox LLP (included in Exhibit 5.1)](ex5-1.htm) |
| 24.1 | [Power of Attorney (included on the signature page of this registration statement)](#POA_001) |
| 99.1 | [Fusion Fuel Green PLC 2021 Equity Incentive Plan (incorporated by reference to Exhibit 10.1 to the Registration Statement on Form S-8 filed on August 6, 2021)](https://www.sec.gov/Archives/edgar/data/1819794/000121390021040682/ea145212ex10-1_fusionfuel.htm) |
| 99.2 | [Amendment No. 1 to Fusion Fuel Green PLC 2021 Equity Incentive Plan (incorporated by reference to Exhibit 10.1 to the Form 6-K filed on October 14, 2025)](https://www.sec.gov/Archives/edgar/data/1819794/000149315225018015/ex10-1.htm) |
| 107 | [Filing Fee Table](ex107.htm) |

---

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Dublin, Ireland, on November 21, 2025.

---

| | |
|:---|:---|
| **Fusion Fuel Green PLC** | **Fusion Fuel Green PLC** |
| By: | */s/ John-Paul Backwell* |
|  | John-Paul Backwell<br> Chief Executive Officer |

---

**POWER OF ATTORNEY**

Each person whose signature appears below constitutes and appoints each of John-Paul Backwell and Frederico Figueira de Chaves as his or her true and lawful attorneys-in-fact and agents with full power of substitution and resubstitution, for him or her and his or her name, place and stead, in any and all capacities, to sign any or all amendments (including pre- and post-effective amendments) to this registration statement, any subsequent registration statement for the same offering which may be filed pursuant to Rule 462(b) under the Securities Act of 1933, as amended, and pre- or post-effective amendments thereto, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the foregoing, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or their substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| */s/ John-Paul Backwell* | Chief Executive Officer (principal executive officer),<br>| November 21, 2025 |
| John-Paul Backwell | Chairman of the Board of Directors, and Director |  |
| */s/ Frederico Figueira de Chaves* | Interim Chief Financial Officer (principal financial officer and  | November 21, 2025 |
| Frederico Figueira de Chaves | principal accounting officer),Chief Strategy Officer, Head of Hydrogen Solutions, and Director |  |
| */s/ Luisa Ingargiola* | Director | November 21, 2025 |
| Luisa Ingargiola |  |  |
|  | Director | November 21, 2025 |
| Pierce Crosby |  |  |
| */s/ Steven Gold* | Director | November 21, 2025 |
| Steven Gold |  |  |

---

## Exhibit 5.1

**Exhibit 5.1**

---

| | |
|:---|:---|
| ![](image_001.jpg) | ![](image_002.jpg) |

---

21 November 2025

Board of Directors

Fusion Fuel Green Public Limited Company

9 Pembroke Street Upper

Dublin 2

D02 KR83

Ireland

---

| | |
|:---|:---|
| **Re:** | **Fusion Fuel Green Public Limited Company - registration statement on Form S-8 in relation to the Fusion Fuel Green Public Limited Company 2021 Equity Incentive Plan, as amended (the "Incentive Plan")** |

---

Dear Directors

1. **Basis of Opinion (the "Opinion")** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.1 We are acting as Irish counsel to Fusion Fuel Green Public Limited Company, registered number 669283,
a public limited company, incorporated under the laws of Ireland, with its registered office at 9 Pembroke Street Upper, Dublin 2, D02
KR83, Ireland (the "**Company** "), in connection with the registration statement on Form S-8 to be filed with the United
States Securities and Exchange Commission (the "**SEC**") on the date hereof (the "**Registration Statement** ")
under the Securities Act of 1933, as amended (the "**Securities Act** "), which relates to the offer and sale from time
to time by certain selling stockholders named in the Registration Statement, or their permitted transferees, of up to 1,971,428 Class
A ordinary shares of the Company, $0.0035 par value per share (the "**Ordinary Shares**") pursuant to the Incentive Plan.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.2 We refer to the amendment to the Incentive Plan approved by way of unanimous written resolution of the
Company's board of directors on 9 October 2025, pursuant to which the maximum number of Ordinary Shares that may be issued under
the Incentive Plan was increased from 1,000,000 to 2,000,000, and there was reserved for issuance under the Incentive Plan an additional
1,971,428 Ordinary Shares.

![](image_003.jpg)

![](ex5-1_003.jpg)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.3 This Opinion is confined to and given in all respects on the basis of the laws of Ireland (meaning Ireland
exclusive of Northern Ireland) in force as at the date hereof as currently applied by the courts of Ireland. We have made no investigation
of and we express no opinion as to the laws of any other jurisdiction or the effect thereof. In particular, we express no opinion on the
laws of the European Union as they affect any jurisdiction other than Ireland. We have assumed without investigation that insofar as the
laws of any jurisdiction other than Ireland are relevant, such laws do not prohibit and are not inconsistent with any of the obligations
or rights expressed in the Plan Documents (as defined in the Schedule) or the transactions contemplated thereby.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.4 This Opinion is also strictly confined to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the matters expressly stated herein at paragraph 2 below and is not to be read as extending by implication
or otherwise to any other matter;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) the Plan Documents (as defined in the Schedule); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) the Searches (as defined at 1.8 below),

and is subject to the assumptions and qualifications set out below.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.5 We express no opinion, and make no representation or warranty, as to any matter of fact or in respect
of any documents which may exist in relation to the Incentive Plan or the Shares other than the Plan Documents.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.6 In giving this Opinion, we have relied upon the Corporate Certificate (as defined in the Schedule) and
the Searches and we give this Opinion expressly on the terms that no further investigation or diligence in respect of any matter referred
to in the Corporate Certificate or the Searches is required of us.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.7 For the purpose of giving this Opinion, we have examined and relied on copies sent to us by email in pdf
or other electronic format of the Plan Documents.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.8 For the purpose of giving this Opinion, we have caused to be made legal searches against the Company on
21 November 2025 (together the "**Searches** "):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) on the file of the Company maintained by the Registrar of Companies in the Irish Companies Registration
Office for mortgages, debentures or similar charges or notices thereof and for the appointment of any examiner, receiver or liquidator;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) in the Judgments Office of the High Court for unsatisfied judgments, orders, decrees and the like for
the twelve years immediately preceding the date of the search;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) in the Central Office of the High Court for any petitions filed in respect of the Company; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) in the Central Office of the High Court for any proceedings filed by or against the Company in the five
years immediately preceding the date of the search.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.9 This Opinion is governed by and is to be construed in accordance with the laws of Ireland as interpreted
by the courts of Ireland at the date hereof. This Opinion speaks only as of its date. We assume no obligation to update this Opinion at
any time in the future or to advise you of any change in law, change in interpretation of law which may occur after the date of this Opinion.

![](ex5-1_003.jpg)

2. **Opinion** 

Subject to the assumptions and qualifications set out in this Opinion and to any matters not disclosed to us, we are of the opinion that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.1 The Company is a public company limited by shares, is duly incorporated and validly existing under the
laws of Ireland and has the requisite corporate authority to allot and issue the Ordinary Shares.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.2 When the Ordinary Shares have been duly authorised by the Company, their issuance having been duly authorised
by the Board and have been allotted and issued (and, if required, paid for in cash) pursuant to and in accordance with the terms and conditions
referred to or summarised in the applicable resolutions and the Incentive Plan, the Ordinary Shares will be validly issued, fully paid
up and non-assessable (which term means when used herein that no further sums are required to be paid by the holders thereof in connection
with the allotment and issue of such Ordinary Shares).

3. **Assumptions** 

For the purpose of giving this Opinion, we assume the following without any responsibility on our part if any assumption proves to have been untrue as we have not verified independently any assumption:

 

*The Registration Statement and the Plan*

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.1 that when filed with the SEC, the Registration Statement for the Incentive Plan will not differ in any
material respect from the latest draft that we have examined;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.2 that any awards granted pursuant to the Incentive Plan will be paid up in consideration of the receipt
by the Company prior to, or simultaneously with, the allotment and issue of the Ordinary Shares pursuant thereto of cash at least equal
to the nominal value of such Ordinary Shares and any premium required to be paid up on the Ordinary Shares pursuant to their terms of
allotment and issue and that where Ordinary Shares are allotted and issued under the Incentive Plan without the requirement for the payment
of cash consideration by or on behalf of the relevant beneficiary, then such shares shall either be fully paid up by the Company or one
of its subsidiaries within the time permitted by section 1027(1) of the Companies Act 2014 (as amended) (the "**Companies Act** ");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.3 that the filing of the Registration Statement with the SEC has been authorised by all necessary actions
under all applicable laws other than Irish law;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.4 that the exercise of any options and rights granted under the Incentive Plan and the allotment and issue
of the Ordinary Shares upon exercise of such options and rights (and the allotment and issue of the Ordinary Shares in connection with
any other awards granted under the Incentive Plan) will be conducted in accordance with the terms and the procedures described in the
Incentive Plan and the applicable award agreement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.5 that at the time of the allotment and issuance of the Ordinary Shares, such allotment and issuance shall
not be in contravention or breach of any agreement, undertaking, arrangement, deed or covenant affecting the Company or to which the Company
is a party or otherwise bound or subject;

![](ex5-1_003.jpg)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.6 that the board of directors will approve the allotment and issue of the Shares in accordance with the
Constitution and the 2014 Act and such Shares will be issued in compliance with the Constitution and the 2014 Act.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.7 that the Company has sufficient authorised but unissued share capital to allot and issue the required
number of Ordinary Shares to be delivered to the recipients of any awards granted under the Incentive Plan;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.8 that, at the time of the filing of the Registration Statement, the authority of the Company and the directors
of the Company to allot and issue the Ordinary Shares, as provided for in the Companies Act and the constitution of the Company (the "**Constitution** ")
is in full force and effect and that the statutory pre-emption rights have been disapplied in respect of any allotment and issuance of
the Ordinary Shares;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.9 that the Company will continue to renew its authority to allot and issue the Ordinary Shares, including
on a non-pre-emptive basis, in accordance with the Companies Act and the Constitution, and that, where such authority has not been renewed,
the Company will not allot or issue the Ordinary Shares after such authorities have expired;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.10 that from the date of the board resolutions set out in Schedule, no other corporate or other action has
been taken by the Company to amend, alter or repeal those resolutions;

 

*Authenticity and bona fides*

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.11 the completeness and authenticity of all documents submitted to us as originals or copies of originals
and (in the case of copies) conformity to the originals of copy documents and the genuineness of all signatories, stamps and seals thereon;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.12 where incomplete Plan Documents have been submitted to us or signature pages only have been supplied to
us for the purposes of issuing this Opinion, that the originals of such Plan Documents correspond in all respects with the last draft
of the complete Plan Documents submitted to us;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.13 that the Plan Documents will be executed in a form and content having no material difference to the drafts
provided to us, will be delivered by the parties thereto, and that the terms thereof will be observed and performed by the parties thereto;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.14 that the copies produced to us of minutes of meetings and/or of resolutions correctly record the proceedings
at such meetings and/or the subject matter which they purport to record and that any meetings referred to in such copies were duly convened,
duly quorate and held, that those present at any such meetings were entitled to attend and vote at the meeting and acted bona fide throughout
and that no further resolutions have been passed or other action taken which would or might alter the effectiveness thereof;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.15 that the Constitution of the is the current Constitution of the Company, is up to date and has not been
amended or superseded and that as of the date of this Opinion, there are no other terms governing the Ordinary Shares other than the those
set out in the Constitution of the Company;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.16 that there is, at the relevant time of the allotment and issue of the Ordinary Shares, no matter affecting
the authority of the Directors to allot and issue the Ordinary Shares, not disclosed by the Constitution or the resolutions produced to
us, which would have any adverse implications in relation to the opinions expressed in this Opinion;

 

 

*Accuracy of searches and warranties*

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.17 the accuracy and completeness of the information disclosed in the Searches is accurate as of the date
of this Opinion and that such information has not since the time of such search or enquiry been altered. It should be noted that (a) the
matters disclosed in the Searches may not present a complete summary of the actual position on the matters we have caused searches to
be conducted for, (b) the position reflected by the Searches may not be fully up-to-date and (c) searches at the Companies Registration
Office, Dublin, do not necessarily reveal whether or not a prior charge has been created or a resolution has been passed or a petition
presented or any other action taken for the winding-up of or the appointment of a receiver or an examiner to the Company or its assets
and, accordingly, it is assumed that the Searches correctly reflect that (i) no receiver, liquidator or examiner or other similar officer
has been appointed in relation to the Company or any of its assets or undertakings; (ii) no petition for the making or a winding-up order
or the appointment of an examiner or any similar officer has been presented in relation to the Company; (iii) no insolvency proceedings
have been opened or been requested to be opened in relation to the Company; and (iv) the Company is as at the date of this Opinion able
to pay its debts as they fall due within the meaning of sections 509(3) and 570 of the Companies Act;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.18 the truth, completeness and accuracy of all representations and statements as to factual matters contained
in the Plan Documents; and

 

*Commercial Benefit*

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.19 that the Plan Documents have been entered into for *bona fide* commercial purposes, on arm's
length terms and for the benefit of each party thereto and are in those parties' respective commercial interests and for their respective
corporate benefit.

4. **Disclosure** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.1 This Opinion is addressed to you in connection with the registration of the Ordinary Shares with the SEC.
We hereby consent to the inclusion of this Opinion as an exhibit to the Registration Statement to be filed with the SEC. In giving this
consent, we do not thereby admit that we are in a category of persons whose consent is required under Section 7 of the Securities Act.

Yours faithfully

/s/ Arthur Cox LLP

**ARTHUR COX LLP**

![](ex5-1_003.jpg)

**SCHEDULE**

**The Plan Documents**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. A copy of the form of the Registration Statement to be filed by the Company with the SEC and the documents
incorporated by reference therein;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. A copy of the Incentive Plan;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. A copy of the written resolutions of the board of directors of the Company dated 5 August 2021 approving
the Incentive Plan.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. A copy of the written resolutions of the board of directors of the Company dated 9 October 2025 approving
the amendments to the Incentive Plan and the Registration Statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. A corporate certificate of an officer of the Company dated 21 November 2025 (the "**Corporate Certificate** ")
for reliance of the information and documents provided in connection to this opinion;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6. A copy of the current Constitution of the Company; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7. A copy of the Certificate of Incorporation of the Company on re-registration as a public limited company
under the Companies Act 2014 of Ireland dated 2 October 2020.

## Exhibit 23.1

**Exhibit 23.1**

To Whom It May Concern:

We consent to the use of our report dated May 9, 2025, relating to the financial statements of Fusion Fuel Green PLC as of and for the year ended December 31, 2024, incorporated herein by reference.

---

| |
|:---|
| Very truly yours, |
| /s/ Bush & Associates CPA LLC |
| Bush & Associates CPA LLC (PCAOB 6797) |
| Henderson, Nevada |
| November 21, 2025 |

---

## Exhibit 23.2

**Exhibit 23.2**

**Consent of Independent Registered Public Accounting Firm**

We consent to the use of our report dated April 30, 2024, with respect to the consolidated financial statements of Fusion Fuel Green plc, incorporated herein by reference.

---

| |
|:---|
| /s/ KPMG |
| Dublin, Ireland |
| November 21, 2025 |

---

## Exhibit 23.3

**Exhibit 23.3**

![](ex23-3_001.jpg)

To Whom It May Concern:

We consent to the use of our report dated March 10, 2025, relating to the financial statements of Quality Industrial Corp. as of and for the years ended December 31, 2023 and 2022, incorporated herein by reference.

---

| |
|:---|
| Very truly yours, |
| /s/ Bush & Associates CPA LLC |
| Bush & Associates CPA LLC (PCAOB 6797) |
| Henderson, Nevada |
| November 21, 2025 |

---

## Ex-Filing

?xml version='1.0' encoding='ASCII'?

**Exhibit 107**

**Calculation of Filing Fee Tables**

<u>Form S-8</u> <br> (Form Type)

<u>FUSION FUEL GREEN PLC</u> <br> (Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

---

| | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Line Item Type** | **Security Type** | **Security Class Title** | **Note**<br>| **Fee Calculation or Carry Forward Rule** | **Amount Registered** |  | **Proposed Maximum Offering Price Per Unit** |  | **Maximum Aggregate Offering Price** | **Fee Rate** | **Amount of Registration Fee** |
| Fees To be Paid | Equity | Class A Ordinary Shares with a nominal value of $0.0035 each | 1 | Other(1) | 1971428 | (2)(3) | $3.66 | (4) | $7215426.48 | 0.00013810 | $996.45 |
|  | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** |  |  |  |  | $7215426.48 |  | $996.45 |
|  | **Total Fees Previously Paid** | **Total Fees Previously Paid** | **Total Fees Previously Paid** | **Total Fees Previously Paid** |  |  |  |  |  |  | $0.00 |
|  | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** |  |  |  |  |  |  | $0.00 |
|  | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** |  |  |  |  |  |  | $996.45 |

---

---

| | |
|:---|:---|
| 1. | (1) The fee calculation rules relied on herein are Rule 457(c) and Rule 457(h) under the Securities Act of 1933, as amended (the "Securities Act"). |
|  | (2) Pursuant to Rule 416(a) of the Securities Act, this registration statement covers any additional shares of the class A ordinary shares with a nominal value of $0.0035 each ("Class A Ordinary Shares") of Fusion Fuel Green PLC (the "Registrant") that become issuable under the Fusion Fuel Green PLC 2021 Equity Incentive Plan, as amended (the "Plan"), by reason of any share dividend, share split, recapitalization or other similar transaction effected without the Registrant's receipt of consideration that results in an increase in the number of the outstanding Class A Ordinary Shares. |
|  | (3) Represents additional Class A Ordinary Shares reserved for issuance pursuant to future awards under the Plan. |
|  | (4) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) and Rule 457(h) under the Securities Act, based upon the average of the high and low prices of the Registrant's Class A Ordinary Shares reported on The Nasdaq Stock Market LLC on November 17, 2025. |

---

N/A