Mr. Robert Watt:

It is our job to put in place the correct structures to ensure that the system is in a position to gather the evidence and provide policy advice to Government. It is for Ministers and Government to then decide ultimately on that advice. When they make decisions, we go off and implement them. That is what we do. We are not decision-makers but we are responsible for putting in place the structures, the process and furnishing the evidence.

Mr. Moran and I have spent a lot of time talking about that issue.

I am not quite sure what point Deputy Naughten made. I know that there are various discussions about how decisions on spending and tax in the budget impact on the climate and how Departments feed into that but I am not quite sure if I understand the point the former Minister was making.