I propose to take Questions Nos. 151, 197 and 199 together.
While the introduction of a general carbon tax from the end of 2004 was signalled by the Minister for Finance in his budget speech last December, the tax framework has not yet been developed. The Minister made it clear that given the many implications of such a tax, both environmental and economic, there will be full consultation with interested parties on the design of the tax. This commitment to consultation is reiterated in the draft social partnership agreement, Sustaining Progress, which states that in keeping with Ireland's obligation under the Kyoto Protocol to reduce greenhouse gas emissions and the announcement in the budget regarding the development of a general carbon tax, there will be full consultation with the social partners having regard to the potential implications for jobs, competitiveness and social inclusion; I expect that the Minister for Finance will initiate consultations to develop a framework for the tax shortly.