Mr. John Kinnane:

This is an overall provision. When the SES is published, we used the 3% figure based on assessment of that point in time of where we think the ELS might land but it also takes into account what we set out in the medium-term expenditure strategy back in 2021. After we publish the SES, there is very detailed engagement with the line Departments to go through the existing levels of service demands for the following year. It was as a result of that engagement that the overall amount we had set out to €2.3 billion came down to €1.8 billion.