Mr. Seamus Coffey:

I do not think there is much awareness of it here. On the Deputy's other point, I note that, in general, economists oppose hypothecation. The two decisions of how money should be collected and how money should be spent should be separate. Hypothecation is not the most appropriate way to go about things. It could be the case that hypothecation can help with the acceptance of carbon tax at a political and a wider societal level. In the main, however, economists do not approve of it.