I propose to take Questions Nos. 265 to 267, inclusive, together.
I assume the references to green taxes in the context of the questions is to taxes addressing greenhouse gas emissions. The Minister for Finance, who has responsibility for taxation and budgetary matters, announced in his budget on 4 December 2002 that the relevant Government Departments had been asked to advance plans for a general carbon energy tax with a view to introducing such a tax from the end of 2004; that given the many implications of such a tax, both environmental and economic, there would be full consultations with interested parties on the design of the tax, and that a reasonable period is being allowed for its effective introduction. The final decision on the introduction of a new tax is a matter for the Minister for Finance in a Government budgetary context. My Department prepared comprehensive and detailed proposals for implementing greenhouse gas taxation, across all fossil fuels and sectors using these fuels, for the tax strategy group, chaired by the Department of Finance, in advance of the budget. I will provide the Deputy with a copy of the paper, which may be found on the Department of Finance website at: http://www.finance.gov.ie/ publications/tsg02/tsg0223a.rtf.
The information requested, in so far as it is available to me, is contained in that paper.