Mr. T.J. Flanagan:

The Deputy asked whether there is a structure in place if a policy was decided upon. Of course, yes. We provide rulebooks for every society and we have model rules for every sector. We have already developed model rules for energy co-ops, farm machinery co-ops and every type of co-operative one can imagine. We are working with a number of groups and we have model rules ready to go. If a group has a proposition we will have no problem providing a structure for them and certainly the legal basis for their existence. We do not have the money to fund them but we have legal and democratic structures in place.

I shall comment on the carbon taxation models. I echo what Mr. Donnellan said this morning that carbon taxation models are the bluntest of instruments. A carbon tax on agriculture per sewould be the bluntest of instruments. If one would put a tax on every animal then the good, bad, efficient and inefficient animals would be taken out. Such a policy would not deliver. It would simply reduce our competitiveness, reduce production and increase inefficiency. We cannot assess the carbon efficiency of every cow in the country. That would be possible only if one could do so with the press of a button, but that is not possible. My colleague, Mr. Spellman, will comment in terms of the committee.