All transport capital projects are appraised in accordance with the Department of Finance Guidelines for the Appraisal and Management of Capital Expenditure Proposals in the Public Sector and the Department of Transport Common Appraisal Framework, which provides for the inclusion of environmental factors. I am aware that an interdepartmental working group, chaired by the Department of Finance, has prepared a detailed research paper on the appropriate means of treating environmental emissions, in particular CO2 emissions, in future cost benefit analysis of major infrastructural projects. I understand that the content of the report will form the basis for guidelines that will issue from the Department of Finance. The agencies under my Department with responsibility for implementing capital projects will be required to take these guidelines into account for future projects.