Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I understand that and similarly the idea of any kind of any ringfenced tax would be traditionally anathema to taxation decisions that we make, but as I said I see the taxation of carbon as different from other forms of taxation. The kinds of considerations that I am weighing up at present is that we will have parts of our economy that will experience rapid change as a result of the change to a lower emission economy. It is already happening.

Is there not a case to be made for using the proceeds from changes in carbon tax to help cushion or support people in adjusting or getting new jobs or forms of work? We have not made a final decision in this regard and I am examining both options.