Dr. Conor O'Toole:

Basically, the calculations that are being used for a kind of sustainability analysis around the budgetary process at present, certainly by us and other commentators, is the windfall element in the corporation tax receipts. It is kind of difficult to define. The Department of Finance looked at it, coming at estimates from the bottom up around how much of that activity is well explained by the fundamentals of the companies and how much is of a one-off nature or exceptional nature, and defined that component as windfall.