Mr. Jim Copeland:

On that point, the former Minister for the Environment, Community and Local Government launched a study on smoky coal about a year ago and at the launch he mentioned that it was done in conjunction with his opposite number in Northern Ireland. There is no point arriving at a solution for the South when people can cross the Border quite easily and sell coal products that are either not environmentally friendly or are not subject to carbon tax or VAT. It must be an all-island solution. As Heather Graham said earlier, we share a Border and there are issues. As good or bad as the Border is, it is porous and people are moving product. When one talks to the Revenue Commissioners, they are more concerned with drugs, alcohol and so forth. They do not see solid fuel or timber roofs, for example, as an issue, but that all represents loss of revenue to the Irish State.