Mr. David Owens:

Every year, we look at the budget's taxation measures and tag all tax expenditures as being green or otherwise. We then weigh them up on the blunt basis of how much they cost versus how much some other tax takes in. There is sometimes a judgment call as to whether a particular tax is green or otherwise. With the carbon tax, the answer would be obvious but there could be arguments as to whether certain tax reliefs are really environmentally aligned. We publish all of that. It is set out in what is quite a long table. Biodiversity is an aspect of this but it is one of many. Obviously, we now have legal obligations in respect of emissions reductions so we have a certain interest in driving those down.