Ms Rebecca Chapman:

In relation to the €3.3 million, we are addressing two issues with that. First, there is a soil sampling scheme profile for 2021, which was originally allocated current expenditure. There is a much larger allocation for it for 2022. On reflection, as we developed the scheme, we decided that it was more appropriate for that scheme to be funded from capital funding rather than from current expenditure. We are using the savings from TAMS to convert that scheme to capital expenditure in 2021. It will be funded through a capital allocation from 2022 going forward. We are creating a very important soil database with that funding. It is a capital asset.

Similarly, the 2021 allocation for the Covid-19 credit guarantee scheme, which is co-run with our colleagues in the Department of Enterprise, Trade and Employment, is €800,000. The Department of Enterprise, Trade and Employment had classified the scheme as a capital-funded scheme; we had classified it as a current expenditure-funded scheme. That was an anomaly, so we are converting the 2021 allocation to capital funding to match the Department of Enterprise, Trade and Employment's accounting. It is a technical issue and we are utilising TAMS savings for that purpose. The scheme will be classed as a capital-funded scheme going forward.