Mr. Niall Cody:

A rebated, marked fuel system is common across the EU and there is a differential as between excise duty, road diesel and agricultural diesel, although approximately one quarter of green diesel is used in agriculture, construction, industry, forklifts, off-road vehicles and home heating oil. I agree that one could design a rebate scheme but the problem we would have is that an all-Ireland solution would be required. If we moved to a rebated scheme we would end up with the worst of all possible worlds. We would be making some level of fraudulent repayments. Diesel would be washed in the North and brought here because it is just a matter of removing the dye. The evidence we have seen since the new marker came in suggests that any sludge-----