Mr. Frank Maughan:

As I mentioned earlier, the breakdown of the carbon tax revenue is compiled by Revenue and is set out in the Tax Strategy Group paper on environmental and carbon taxation which was published by the Department of Finance last week.

That levies carbon tax on fuel-type rather than on sectors. It breaks down the revenues between diesel, petrol, kerosene, marked gas oil, natural gas, solid fuel and other fuels and it indicates how much revenue is raised from each fuel type. Diesel makes up the most significant share of those because it makes up a very large share of car transport and is the main fuel used in commercial transport. That is followed by kerosene, which is the primary fuel used in home heating. The figures are there to see but, in principle, quite a large share of the total carbon tax revenue could be covered by the sectors we are taking about in these two proposals.