Ms Hazel Ahern-Flynn:

In broad principle, we are taking advantage. Where we see an impact is whether we are keeping up to date, for example, on the lists of qualifying technologies and qualifying products. Are we staying ahead of technology? It is partly an administrative issue. Can we keep things such as the VAT rate on green technologies or other tax incentives for the uptake of green technologies? Can we keep those lists under constant review to make sure they are as broad as possible? Other areas are essentially just about simplifying how businesses engage with them.