National's plan to raid New Zealand's climate action fund is being labelled dangerous and grossly irresponsible.

They plan to take money from the Emissions Trading Scheme - reserved for fighting climate change - to fund tax cuts.

The ETS is a Government-run market that requires polluting companies to buy credits to offset their emissions.

Climate Minister and Greens co-leader, James Shaw, says it pays for critical work like public transport improvements and helping companies decarbonise.

"It's currently going towards supporting the people of Fiji to move villages away from the sea towards higher ground, which is safer."

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