Mr. Donal McNally:

Well, I suppose it is. It depends on the context. But if you put the arguments to the Minister, and put them in the budget strategy and memorandum, then there is a matter for political decision what the level of public spending should be and what the tax to fund that should be. So, I'd say, yes, you could say ... you could argue against it but if the Minister decides, or the Government decides, generally, as a civil servant, you do what the Government decides.