On considering the introduction of a new tax or indeed an increase in current taxes a wide variety of factors are taken into consideration including the impact on cross-border trade.
When new taxes are being introduced there are always practical issues in relation to implementation that require consideration. In that regard, as is normal practice, my officials in conjunction with the Office of Revenue Commissioners and other relevant Departments will, if the need arises, engage with those sectors involved in the implementation of the carbon tax to minimise, in so far as it is reasonably possible, practical difficulties.