Mr. Frank Maughan:

On page 40 of the plan, there is a series of proposals set out in respect of the types of issues that will be examined through the normal tax strategy process, one of which is the question of gradually equalising diesel and petrol excise rates. As the Deputy probably knows, this has been looked at by the tax strategy group for the past number of years. It is almost a standing issue on the agenda of the group. It is subject to political decision, as Deputy Doherty knows, in each year's budget. It must also be seen in the context of the wider issue of rebalancing the entire taxation regime to seek to promote electric vehicles as against either petrol or diesel vehicles. Each of these proposals or issues cannot be taken in isolation. The issue for the Department of Finance will be to find the best balance that addresses the issue of revenue protection while also addressing the objectives we are trying to achieve through the plan, which are to promote behaviour and investment decisions that are going in the right direction from a climate point of view.