Ms Clare Costello:

I thank the Comptroller and Auditor General for the clarification. A total of €197 million of it was subject to a substantive Estimate. That was because there was insufficient funding in the Vote because of the in-year Government decisions to do the commercial rate waiver. At the time of the discussions between ourselves and the Department of Public Expenditure and Reform, significant savings were identified, and it was a judgment call, but it was felt that these savings could be used to fund the remainder of the commercial rates waiver-----