Mr. Gerry Kenny:

The Department of Finance's primary role is revenue raising. We deal with the tax aspects of it. We complied with the committee's request to hold the public consultation. The normal approach for us with anything that feeds into the budget process is through the tax strategy group and that is why that approach was taken. There is probably a wider collaboration through both Departments' involvement and the use of what our colleagues in the ESRI are producing.

Last year, there may have been an expectation that the Minister would do something on carbon tax in the budget. Afterwards he said he did not feel he had enough information and analysis. In that regard we went back to talk to the ESRI about further studies which are ongoing. The Department of Communications, Climate Action and Environment is in a similar position in working with the ESRI. All of that feeds into the final decisions that are taken by Government.