Kevin Humphreys (Dublin South East, Labour) | Oireachtas source

I want to clarify something based on the previous question. I take it that moving the budget and financial regulations forward with the budget could mean a once-off gain if there is an increase in VAT or excise duties. If they are moved in the night there could be a once-off gain this year because of the budget moving forward. Is that correct? There could be a once-off gain by moving the budget forward but it may not be seen in the current budget estimates.