Patrick Costello (Dublin South Central, Green Party) | Oireachtas source

I thank the Minister for his reply. Taxation, VAT in particular, is one of the levers we can use to drive environmentally friendly business. That is not only for things such as solar panels. It can be a tool for businesses that will facilitate, reduce and reuse, even before we get to recycle, in terms of preventing waste and emissions.

In February of last year, the Minister spoke to the Committee on Budgetary Oversight and said he was engaging with the OECD and European Commission to ensure a best practice approach. Can the Minister give any information about progress that has been made in that regard and in supporting green business that, as I say, will help to reduce and reuse waste instead of creating it?

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