As the Deputy is aware, I published a carbon energy tax consultation paper prepared by my Department on 31 July last, following my budget statement regarding carbon energy taxation in December 2002. The consultation paper was designed to facilitate discussion on the introduction and design of the carbon energy tax while recognising that there are divergent views on the issue. Submissions in response to the paper were invited from interested parties to be received by my Department by 30 September 2003, but additional time has been given to organisations that need it in order to complete their submissions. Some 116 submissions have been received by my Department in response to the carbon taxation consultation paper to date. A decision on the details of a carbon energy tax will be informed by the consultation process under way. The most recent step in this process is the examination of submissions received by the Department. All relevant issues, including the effect of carbon energy tax on those on low incomes, will be taken into account in the consideration of the proposal.