@eibhear The idea that I was espousing before for resource use - because I'm someone who hosts stuff in a data centre but also locally, so I absolutely get all the sides of it - is taxation/resource costing based on employment of people; head-count based resource costing.
I'm not saying 'I've solved it' but it would incentivise efficiency of resource use. If the resource is used for a local business, then maybe the headcount of that business or the number of customers in Ireland served.