Mr. David Owens:

If the citizens' assembly has recommended it and if this committee proposes it to the Government, it would have to be given full consideration. As I have said, every year, our tax strategy group has a full look at climate and environmental taxation. It is a very detailed piece of work. We also include green budgeting in the budget documentation, as does the Department of Public Expenditure, National Development Plan Delivery and Reform. That Department also tags current expenditure to see how much of it is environmentally sustainable. It also published a paper, which the Deputy might have seen, on environmentally harmful spending. There is research going on within the system with regard to all of these issues. If and when the committee recommends it, we will go into biodiversity as well.