Ms Josephine Feehily:

Yes. If we believed that the arithmetic was not appropriate, we would give our view. If we believed there were risks attached to the policy, we would outline the risks. Much of this takes place in an engagement.

There are meetings; for example, I have already had a start-of-year meeting with the officials of the Department of Finance at which we outlined issues on our agendas for the year. Much of this work takes place at meetings at which we explain our view of the risks that need to be mitigated if a policy is pursued. They will accept some of our advice, not others. This is part of the normal cut and thrust. Most of the work takes place at official level and we are very clear that the policy dossier is theirs and that the policy decision is the Minister's and the Government's and that it is our job to implement the law.