The matter of bio-fuel production falls within the remit of the Department of Transport. The Department of Transport has informed my Department that Sustainable Energy Ireland commissioned a paper from Teagasc on the current position regarding liquid bio-fuels in Ireland. This paper, which lays out strategic options for the sector, is completed and is published on the Sustainable Energy Ireland website. The Department of Transport is in the process of reviewing this paper in the context of implementing the forthcoming EU Directive on the promotion of the use of bio-fuels and it intends to develop a strategy which takes account of the different interests involved. Pending the outcome of this process, it would be premature and inappropriate to speculate on the issue of the removal of excise duties from bio-fuels.