Dáil Éireann - Volume 434 - 12 October, 1993
Written Answers. - Green 2000 Report.
Mr. O'Malley Mr. O'Malley
69. Mr. O'Malley asked the Minister for Finance the steps, if any, that were taken to implement the concept of Green Budgeting as recommended in the Green 2000 report.
Minister for Finance (Mr. B. Ahern) Bertie Ahern
Minister for Finance (Mr. B. Ahern): While no explicit reference has been made to the report referred to by the Deputy, the potential impact of fiscal measures on the environment has been a factor in determining policy.
In the area of taxation, the primary reason for levying impositions — to raise revenue — often reinforces environmental policy objectives; taxes on fuels and on motoring come to mind in this regard. As regard some of the positive tax measures designed to benefit the environment directly, I would point to the lower rate of excise duty charged on unleaded petrol compared with the leaded product, the very favourable tax  treatment for Liquified Petroleum Gas, for both automotive and heating purposes, and the VAT reduction on garage services in this year's budget.
In a wider context, the Programme for a Partnership Government states that environmental considerations will be integrated in all key policy areas including industry, transport, energy, tourism and agriculture. My colleague, the Minister for the Environment, has made an agreement with the Economic and Social Research Institute to set up an Environment Policy Research Centre in order to promote a more systematic study of the economic aspects of environmental policy.
One of the two principal objectives of the EC Cohesion Fund is to facilitate implementation of EC Community environmental requirements. Irish projects including sanitary, water supply and waste disposal services which are assisted under the Fund will, accordingly, benefit the environment.
Dáil Éireann 434 Written Answers. Green 2000 Report.