As I indicated in reply to previous questions regarding the introduction of carbon energy taxation, my budget speech acknowledged that we have international obligations under the Kyoto Protocol to reduce greenhouse gas emissions. For this reason, the Government has asked the relevant Departments to advance the plans for a general carbon energy tax, with a view to introducing this from the end of 2004. Given the many implications of such a tax, both environmental and economic, there will be full consultations with interested parties on the design of the tax and a reasonable period is being allowed for its effective introduction. The ESRI assessment referred to by the Deputy will be taken into account in this process and the use of any revenue raised will also be considered. It would not be appropriate for me to speculate at this early stage on what the outcome of this process may be.