Gerald Nash (Louth, Labour)

I thank the Acting Chair. The witnesses are welcome. It is unfortunate this engagement runs up against Leaders' Questions. That is always a challenge but I am pleased to be here.

My first question relates to taxation more generally. Mr. McGeady says he would like a per capita tax take scenario to be set out and to move on from there. Would he do that on the basis of excluding corporation tax windfall receipts? I am attracted to the idea of separating how the budget is done into two stages for transparency purposes. It is something I touched on in recent years, given the unusual way in which budgets have been presented in recent years. Cost overruns are simply not accounted for on budget day and then we are required to sit down and revise that expenditure. We do Supplementary Estimates later in the year because inaccurate Estimates have been laid out. In the per capita tax take scenario, would Mr. McGeady remove windfall corporation tax receipts from the calculation?