Neasa Hourigan (Dublin Central, Green Party) | Oireachtas source

That is encouraging. I suspect with the Citizens' Assembly on Biodiversity, one of the suggestions will be to broaden away from monetary evaluation. I do not think it will end at green budgeting. Tax expenditures often benefit people who pay sufficient tax to take advantage of them. I suspect equality budgeting will also be quite challenging.

I want to continue to discuss how exactly we are going about reviewing tax expenditures. Perhaps it is an issue for Revenue. I am not sure who it is for. If tax expenditures relate to EU programmes or have a relationship with EU goals or EU funding, is there increased complexity? Is this something that comes up? Is there any tax expenditure that has an EU aspect? Does the greenhouse gas emissions allowance have something to do with the emissions trading system, ETS? That would have an EU component in it.