A central pillar of the direct action policy is a $2.55 billion emission reduction fund to pay for companies and landowners to reduce emissions through measures such as soil carbon, energy efficiency and waste coal mine gas projects. A spokeswoman for opposition climate action spokesman Greg Hunt said the Coalition had not stipulated a set allocation of abatement to come from a particular source in its direct action policy, which was first released in 2010. She said the Coalition was more confident than ever of reaching its targets and since the release of the policy the potential to cut emissions had increased while the costs had gone down. She added at the time the Coalition had made no allowance for revegetation, with it now becoming clear significant opportunities existed in the area. ''Our policy has never stipulated a set allocation of abatement to come from a particular source. We have always said that it would be determined by the market, based on verified abatement at the lowest cost,'' she said. ''We expect soil carbon to be part of that but have not set a figure. This was clear in the announcement in 2010 and those claiming otherwise are wrong and have failed to accurately read the policy.''

In a supporting press release for the policy in 2010, the Coalition said: ''The single largest opportunity for CO2 emissions reduction in Australia is through bio-sequestration and the replenishment of soil carbon in particular.'' The press release goes on to say: ''The Coalition will use the Emissions Reduction Fund to deliver about 85 million tonnes per annum of CO2 abatement through soil carbons by 2020 with an initial purchase of 10 million tonnes of abatement through soil carbons by 2012-13.'' The government allows landowners and farmers to create carbon credits by taking action to cut emissions via a range of land based projects through its Carbon Farming Initiative. Those credits can then be sold to large companies to cover their emissions under the carbon tax. The department's Shayleen Thompson said early estimates of annual carbon dioxide cuts on cropping land from soil carbon projects was 0.7 million tonnes. She said another 2.93 to 3 million tonnes of carbon dioxide was estimated to be reduced through revegetation. Parliamentary Secretary for Climate Change Yvette D'ath said: ''These estimates make it clear that there is no way the Coalition's plan can meet even Australia's unconditional emissions reduction target [of five per cent] by 2020.''

''They also leave the Coalition with a massive budget black hole in their policy,'' she said. During question time on Tuesday, independent Rob Oakeshott asked both Prime Minister Julia Gillard and Opposition Leader Tony Abbott if they accepted the facts and evidence of ‘‘man-made’’ climate change. Due to question time rules, Mr Abbott was not allowed to reply. But Leader of the House Anthony Albanese moved a motion to suspend standing orders to enable the Opposition Leader to address the chamber for three minutes on whether he believed in anthropogenic climate change and whether he has a target of a 5 per cent reduction in emission by 2020. Mr Abbott told the House: ‘‘We accept the science that says that something is happening to our planet.’’ He said the question was not whether or not the climate was impacted by human activity, but ‘‘how is is best dealt with?’’ Mr Abbott said the Coalition believed climate change should be dealt with by direct action - through more trees, better soils, smarter technology - and that this would reduce domestic emissions by 5 per cent by 2020.

The Opposition Leader said that despite the government’s ‘‘crippling carbon tax’’, emissions would increase under Labor. with Judith Ireland Follow the National Times on Twitter