Dr. Aoife O'Grady:

Two initial analyses are being done, one of which is examining how we can use the taxation system to incentivise lower emission vehicles while disincentivising higher emission heavy vehicles. In Ireland, we do not normally hypothecate taxation revenue. As such, ring-fencing a certain amount of VRT on higher emitting large vehicles to support public transport in rural areas is a matter about which colleagues in the Department of Finance would be wary. Two initiatives are being taken, though, in that VRT is increasing on higher emitting vehicles and more funding is being spent on promoting rural sustainable public transport. The ring-fencing of one or the other is probably more a matter for the Department of Finance, but hypothecation is a space into which it tends to be reluctant to step.