Jim Daly (Cork South West, Fine Gael) | Oireachtas source

It is not really a policy question, it is based in economics. Is it difficult for the Department of Finance to ring-fence or specifically raise a tax for expenditure in that specific area? That is, if the committee could take the policy decision to introduce a water tax. I am just being hypothetical here as opposed to hypothecating. They are all lovely words. That is the point I am trying to get to as they are the options we must look at. If we looked at that option, would there be an economic argument against it?