Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

That is correct. If it is a grant-based scheme then it will be an expenditure item. However, we are not making any assumption around the timing of it. We are making provision for the calendar year 2024 for the continuation of the existing system. However, I would like to see it being replaced sooner rather than later with a grant-based scheme, which is more appropriate given the need that is there and which is well understood across the House. We are making provision for this scheme to continue but in the event that it is replaced in 2024 with an expenditure-based scheme, we will make the necessary provision for that. That will not be a barrier to getting it up and running. We just need to get agreement across the Departments on the specific detail of a replacement scheme.