Neasa Hourigan (Dublin Central, Green Party) | Oireachtas source

No, I get that. We discussed this aspect at the Committee of Public Accounts recently, when I asked a similar question. A certain percentage of measures have never been reviewed. I got a similar answer on that occasion, in respect of certain packages being reviewed during the budget process. On the flip side of that, however, some of the briefing we have been given is that a proper review of these measures can take more than 12 months. If we are dealing with tax expenditures or tax reliefs that never get a full review, and are rolled over every year because someone is taking a passing glance at them, but not a full, in-depth review, I am not sure that is the kind of oversight that would satisfy the Parliamentary Budget Office, PBO, this committee, the OECD or any of those kinds of groups. I am aware that there are different levels of review, depending on the type of tax expenditure. How many of the 165 are over €25 million?