Mr. Declan Meally:

I thank the Deputy. These are all good points. I take his point on a transition plan being required in related to how it is going. That is the way it is. At the moment much of the work we are doing now, as I explained to the Deputies earlier, is understanding how to actually calculate the targets and understand what is it in terms of the embodied carbon. I will let my colleague, Ms Coyle, talk a bit about that as well. In regard to the embodied carbon research I do not have a figure in terms of how much would be directly related to it. The research budget is between €15 million and €20 million of our €440 million. Some of that is going now to embodied carbon research, to the Irish Green Building Council, to do calculations in regard to the transition plan, on what we need and how are we going to get outputs from that to help us develop a methodology. Ms Coyle can talk about some of the work she mentioned earlier that we are doing internationally and linking in because it is a European-wide issue.