Mr. Brian Carroll:

-----once this is done, the presumption legally is that those carbon budgets will be abided by. The Senator mentioned that on the long list of factors to be taken into account was Government policy on climate change. Government policy on climate change currently is to have a 7% average reduction per annum over the decade. That part of the Bill actually hardwires a link between Government policy - the 7% annual reduction - and what is required to be taken into account in the Bill in terms of bringing forward plans and strategies in carbon budgets.

On article 2, it was highlighted as being the overarching objective. I accept, however, that there are other objectives in there. It was highlighted as being the overarching piece in that particular UN document. With regard to why the EU targets are not included, our legal advice is very clear that where an existing legal obligation has been imposed under EU law, it is not appropriate to further put the same obligation into national law. EU obligations rest on us as the EU requirement, and it is not appropriate to put it then as a further national legal obligation.

Sustainable development was put into the Bill. I note the Senator's comment on the sustainable development goals.

Value for money is in a section that refers to "consistent with the sustainable management of the public finances and to maximise, as far as practicable, the net benefits to society". It is grounded in how we go about making climate action plans and strategies to ensure that Exchequer investment is best targeted with a view to maximising the net benefits to society. That piece is important.

In terms of taking account of Government policy, I think I have mentioned that already. That means the 7% per annum, on average over the decade, has to be taken into account. It is there in the Bill as one of the factors to be considered. On page 28, I think the Senator was concerned about the question of banking in the case of overachievement in the first five-year carbon budget. There is an option to do that; it is not a requirement. It is consistent with approaches in other jurisdictions and it can be regarded as a motivation to early climate action. Finally, in terms of the clear lines of accountability, the Minister and Government are accountable to the Oireachtas in respect of the carbon budgets and how emissions progress, and whether they are sticking to the carbon budgets. The legislation tightly knits those carbon budgets to being on a path to the overall 2050 target.