Dr. Aoife O'Grady:

On the point about EVs and the VRT, we are considering different options that we can use within the existing taxation system to incentivise. As Mr. Martin has said, we already have a kind of proxy disincentivisation that does not target SUVs, but it does target the heaviest vehicles. As our EV market share increases, the Exchequer will need to have a look at the VRT system again because in the future, when we get to a very high proportion of vehicles coming in as battery electric all at 0% VRT, there will need to be a consideration of another means rather than just tailpipe emissions for managing VRT. We know that some discussions are at an early stage not just in Ireland but at a European level to look at overall energy efficiency, and weight and vehicle size would certainly come in there.