Jack Chambers (Dublin West, Fianna Fail)

We are taking a different approach to ELS this year where we are looking at the totality of expenditure. In the initial engagement we have had with all Ministers, the emphasis has been on reform, efficiency and the delivery of services on the baseline expenditure. That is informing the allocation in terms of their existing service but also what might be possible for next year. We are taking a different approach to that in the context of the variables that exist around existing levels of service. That is why we are taking a different approach for this year. It is always a negotiated figure as part of the budget process.