Mr. Derek Moran:

Yes, the point is very well made in terms of certainty. The benefit-in-kind has been extended for three years. Normally we put tax expenditures on a three year review cycle, but when one is trying to change behaviours it may well be necessary to give it a longer lead in time. The point is well made.

In terms of the number of electric vehicles on the roads, I agree it is a start but it has a long way to go. In terms of the incentives, the carrot, there is a list of seven or eight subsidies or supports that are there from the purchase grant of up to €5,000, the VRT reduction of up to €5,000 and the grant for putting in the charger. That is probably as much as one can do on that side; the stick element is to rebalance and discourage the use of other heavy carbon using vehicles by making it more costly to use them and the changes that will come in during the next 12 to 18 months will help to tilt that balance. It is a carrot and stick approach.