BBC NEWS | 'Taxing' farts and burps

Farmers have been calculating the pluses and minuses of New Zealand's emissions trading scheme. Polluters, like the owners of ruminant methane expellers, pay. Those who, say, plant trees that soak up carbon dioxide, get money back.

Frank reckons that cutting the herd from the typical 350 cows to 275, and then planting a quarter of the farm with trees - all to meet the Kyoto commitment - would mean running the farm at a loss.

Farmers think much of this is crazy.