David Cullinane (Waterford, Sinn Fein) | Oireachtas source

You might let me know, Chairman, when I have five minutes left. I do not see much evidence of joined-up thinking from the two Departments. Mr. Kenny from the Department of Finance said it is focused on raising revenue in indirect taxes. I do not see any joined-up thinking in terms of the Department looking at increasing carbon taxes from the perspective of reducing people's carbon footprint and changing people's behaviour. Our focus is on exactly that; it is not on raising revenue. There are lots of different ways in which we can raise revenue, but my understanding of the purpose of the carbon tax is that we change people's behaviour. I am not convinced that is what the Departments are looking at.

My question for Mr. Collins is whether the Department of Finance has conducted a study of whether carbon taxes are progressive or regressive from its perspective.