Mr. Andy Doyle:

Only yesterday, somebody said to me that because they thought the CBAM tax is going to be calculated one year after the purchase and use of products, the industry is going to have to put a cost in there that is going to cover them to pay the tax a year later. That is, in a sense, exacerbating the problem. A guy said to me yesterday that CBAM alone could mean something in the order of €100 if the trade is going to protect itself in doing it. That is on top of the additional cost that tillage farmers will have to pay because they cannot use ordinary urea now. They must use protected urea, which is another €50 or €60 per tonne. That is another direct tax predominantly but not exclusively on tillage farmers.