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

It can be by agreement for an individual member state. Bear in mind that the rule is a net expenditure rule. If a government wishes to respond and spend additional money in a particular area, provided it can be funded by additional revenue-raising measures, the net expenditure rule is still maintained and respected, so there is in-built flexibility as well, which is fundamentally the net basis of the rule.