I propose to take Questions Nos. 173 and 185 together. A public consultation on the draft regulations to introduce a levy on single use disposable cups was recently carried out by my Department. A Regulatory Impact Analysis accompanying the consultation cited independent nationally representative surveys which report a high rate of public approval for a single use disposal cup levy. The RIA concluded "such findings are uncommon for policies that may introduce additional consumption cost, and signal a clear, strong and sustained level of public support for change in Ireland."In addition, studies of public attitudes to single use plastics by the EPA between 2019 and 2021 have shown there is strong support for policy incentives relating to the reduction of single use plastic products, with 92% supporting improved education, 73% supporting a ban on their production & sale and 64% supporting the introduction of a levy at the point of purchase.In total, the Department received 2,371 responses to the consultation. A wide range of views on the application of the levy to compostables was registered by the public and industry in particular. Regardless of the materials used, disposable cups are single use and wasteful of resources and will be subject to consumption reduction measures.Overall, responses from the public are positive and, along with those received from industry and other stakeholders, will be considered before I sign the regulations.