Brian Lenihan Jnr (Dublin West, Fianna Fail)

We have provided tax exemptions for many of the new technologies which are coming to the market. In this instance, however, we are discussing a tax which is of necessity general in its application. The longer the debate continues, the greater my fear that a series of exemptions will be made for special interests. The carbon tax is of general application and the number of exemptions has been cut to the bare minimum. The emissions trading scheme is a parallel measure for the electricity sector. It does not apply to the heating sector and that is the issue. We have done our best to accommodate the various interests concerned and I cannot see a way of supporting the proposals made by Deputy O'Donnell.

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