12. While there are a number of interesting questions
about the implementation of the tax generally in the UK, we have
not sought to deal with them in this inquiry. Our concerns focussed
on issues which were particular to Northern Ireland, many stemming
from the presence of the border. The questions to which we sought
(i) Will the tax
be successful, in Northern Ireland, in reducing the associated
environmental problems of noise, dust and air pollution?
(ii) Will the tax in Northern Ireland succeed
in encouraging a shift away from the use of virgin aggregates
towards the use of recycled aggregates and other alternative materials?
(iii) What will be the effects on Northern
13. We were pleased that the Financial Secretary
agreed with us that the presence of the land border made Northern
Ireland "unique and special".
With that common ground established, we thought it right to present
to him the arguments we had heard from our other witnesses.