Mr. Kevin McPartlan:

I am happy to answer that. The difference with carbon tax is that it is at least hypothecated. It is ring-fenced for use on carbon-reduction measures, which makes sense, and it is applied equally to all energy sources. If the Government wants to make changes to taxation, which is a matter for it and not us, it would make sense for it to consider alterations to the VAT and excise duties that already apply.