Jim Daly (Cork South West, Fine Gael) | Oireachtas source

I will answer specifically the question about the reliance on corporation tax to fund overruns. Many other taxation sources will fund overruns in health. That is the point I am making. It is not only corporation tax. My opinion on this matter is irrelevant because there are so many other tax heads contributing to the funding.

Deputy O'Reilly asked about the Department approach to running a household budget. This is the point I opened with. It is a demand led service and it is difficult to quantify absolutely. We cannot give too much to the health service. If we do, it will overspend and over-utilise. We must ensure there is tension if we are to get value for money. It is the same with funding any demand led service. We must have checks and balances, and that is difficult. The difficulty is compounded with the highs and lows of economic activity.

The Department gets updates throughout the year from the HSE. It is not at year-end when the Department becomes aware of the overruns. It becomes aware during the year of the pressures and the likely pressures. Many of them are projected and anticipated and efforts are made to avoid them. We cannot be absolutely clear until later in the year. In any event, the Department is engaging with the HSE from the start of the year to see that the executive is on target to meet spending targets. That may answer the Deputy's question. If there are any further questions, she should feel free to ask them.