I propose to take Questions Nos. 303, 319 and 320 together.
The question of a carbon or energy tax in the context of the overall Community strategy to limit CO 2 emissions was discussed at an EC Joint Energy and Environment Council on 13 December 1991 and at the ECOFIN Council on 16 December 1991. Copies of the agreed conclusions are available in the Oireachtas Library.
The conclusions provide that further studies must be carried out by the EC Commission on the impact in member states of the proposed carbon/energy tax. Until such time as these studies have been completed and the tax proposal has been considered further at Council level, it would be premature to comment on questions of implementation.