Dr. Niall Farrell:

We do not have colleagues here from the tax team so this is slightly outside our usual field of expertise. I agree it is something we have inherited. It is there for a historical reason when it comes to haulage, when haulage was probably the primary user of diesel. Nowadays many private cars are diesel, there is no real reason for that to be the case and it is distorting decision-making. It is guiding people towards diesel cars. If we want to move towards decarbonisation, the reason for having it there is even less again.