Mr. Declan Meally:

Yes, and it is being looked at by investment funds, pension funds and others, to see if there is an embodied carbon issue that they want to consider. Rather than just knocking and building a new set of commercial offices, can they do it easier? It is taking all matters into account. Do they change the facade of the building or do they keep the building even as it is? They may have a higher running temperature but they will run a heat pump in it because they will be able to decarbonise the energy piece. All of that is becoming very much front and centre in that regard.

The Deputy asked if there is a plan. There are actions within the climate action plan and actions that sit with us in terms of the methodology to be ready for next year. That is part of the reason we are doing the research on that part of it. It is not just with the SEAI. Obviously, we will be working with our colleagues in the Department of Housing, Local Government and Heritage and others in tying that into it as well. I hope that addresses the point.