Mr. Stephen McDonagh:

In effect, there would probably be no advantage. It depends how one reclassifies. If the AHBs were not on balance sheet, there would be no impact on fiscal space because they would be taken out across the board such that they would not be in the base for last year. Again, it is a question of how much one can grow one's base in year-on-year terms. If, however, there were a policy change to remove the AHBs at some point in time, the question is basically one of their allocation within the overall pot of general expenditure. Again, that is a matter of policy choice for Government to decide. Does it want to continue to spend that on something? Does it want to spend less? It is a matter for Government at that stage.