Decisions in relation to the carbon tax take place as part of the annual budgetary process. The Energy and Environmental Taxes paper prepared annually for the Tax Strategy Group contains analysis on carbon tax policy options. Recent Tax Strategy Group papers are available to read on the Department of Finance website and the 2019 Environmental Tax paper will be published in the coming months. My decision in relation to the carbon tax will also be informed by the recent report of the Joint Oireachtas Committee on Climate Action as well as the All of Government Climate Plan being developed by my colleague the Minister for Communications, Climate Action and the Environment.