Mr. Robert Watt:

Before thinking about the taxation of agricultural emissions, if that is what the Deputy is suggesting, one would look at the subsidies in place. There is already negative taxation and activities which subsidise the production of greenhouse gas emissions in the agricultural sector, which I am sure the Deputy is aware of. I am happy to check the numbers I have. I am not that close to herd numbers. However, in the five year period, the number of dairy cows, which I acknowledge is not the totality, increased by 22%.