David Cullinane (Waterford, Sinn Fein) | Oireachtas source

That is the logic of it. It could be argued that, so far, it has not really changed people's behaviour and has been a form of raising revenue, and even the whole discussion around it has been about ring-fencing the money for investment in climate mitigation measures. If it does not change people's behaviour to the extent we would want it to, would it not be better, from a climate action perspective, to do an analysis on what would happen if we provided people with the opportunity to make real changes, either through grants or other support? Would it be a better way of reducing our carbon emissions if we enabled people, rather than using the stick of increasing taxes?