Mr. Niall Cody:

We collect the carbon tax along with the excise duty on mineral oil, for example - solid fuel tax. We collect it as we collect any other excise duty or all the other taxes and we transfer that money to the Exchequer. Whether there is a policy around how it is spent is not within our remit. We also collect the betting duty. It was probably 2015 when the changes were brought in to make the online providers of betting services liable to the betting tax. We have the normal bookmakers and then the online platforms that are registered here. That increase probably led to a doubling of the betting tax liability but again our role is to collect the money. We have spoken previously about the area of gambling and betting. I have certainly spoken about it previously here. Legislation is coming on the whole area of gambling but it has been coming for quite some time. The previous Minister of State, Deputy Stanton, had done a lot of work on it in respect of a gambling commission but that is still on the preparation books. I believe the Department of Justice is the lead Department in that area.