Professor John FitzGerald:

There is. The tax strategy group papers published each summer by the Department of Finance review them. In particular on this one, the Irish Government Economic and Evaluation Service, IGEES, work supports what the council has said that the lower rate on diesel is not justifiable. The commission on taxation has a very specific recommendation on this. This is something that is reviewed every year by the Department of Finance and published. People do not tend to read it but it confirms that if we are serious about climate change, we need to do something about it.