Mr. Derek Moran:

In general, we need to get the balance right. It has to be remembered that there are incentives and grants on the expenditure side and not just on the tax side and it about getting the best value out of both.

On low-cost loans, that is certainly worth looking at. On tax support for renovation, we have had the home renovation incentive for a number of years. This essentially refunds the VAT content on the changes carried out. It is a model that could be developed further, if that is what is wanted. It is a refund of income tax but it is just the additional VAT component of it. There are a number of aspects.

On communications strategy, every summer we publish a paper on environmental taxation through the tax strategy group. It receives a fair amount of attention and it is right that we keep these things to the fore in terms of what we are doing and can potentially do. Each July we publish and this in addition to the work Mr. McCarthy is doing with the ESRI on the research and the analysis.