Mr. John Enright:

We have not done a specific analysis on it. From a dairy farmer's perspective, we are the most efficient in Europe. Our concern is that if a carbon tax is imposed on our sector, the consequences will be that it will make us less competitive on the global market and shift production from a carbon-efficient region such as Ireland to a less carbon-efficient region in some other part of the world and make the climate situation worse rather than better. The point we would make strongly is that a carbon tax does not work from the point of view of climate change because there will be different carbon taxes in different countries and our dairy sector could be targeted unfairly.