Paschal Donohoe (Dublin Central, Fine Gael)

It is possible that a change could happen that could require a change in the Finance Bill. From my experience of these matters, if a political agreement is reached later in the year, there will be much technical engagement afterwards that will take a lot of time. My best answer to the Deputy's question at the moment is that if a change were to be needed, it would be accommodated in the following year's Finance Bill. If something very consequential were to happen that were to require legislative intervention before then, we would obviously come in and explain why to the committee.