Mr. Seamus Coffey:

Yes. The €2.8 billion is a net total. The amount could be increased by introducing additional revenue-raising measures similar to those brought in over the past couple of years, including, for example, the increase in stamp duty on commercial real estate and the restoration of the VAT rate in the hospitality and tourism sector. When those measures were introduced, questions were asked about the amount of revenue they would raise but they generated fiscal resources that could be included. In overall terms, the net figure would remain the same if the increase in tax is matched with an increase in spending. If the Government wishes to go beyond the €600 million, it is within its power to choose to do so. If additional spending measures are to be introduced, however, revenue resources to fund that spending must also come into play.