Mr. Michael Tutty:

Certainly on the basis of the level of fines that might be applied at European level, even taking it from that basic point of view, it is a risk from the fiscal point of view. Obviously, it is a risk for Ireland generally that if we have signed up to climate change targets, we should be achieving them and not be relying on others to achieve them. We need to do our bit, but I am not sure what the fiscal advisory council can do specifically on that.