Mr. Paul Jackman:

While the carbon tax does not apply to the biofuel and HVO, which will soon be 13% of the component of diesel, the excise does. Excise on carbon or mineral oil tax, MOT, is what EU law references. As Mr. Drennan said earlier, we question the Government's inability to remove that because if you look at the EU energy directive it is based on, there is no reference to biofuel or HVO. In this jurisdiction the excise tax is being applied to the biofuel and HVO component.