Mr. Seamus Coffey:

No revenue is included in the expenditure benchmark. It is the ten year potential growth rate of the economy and looking at what spending was the previous year and what it could be the following year, looking at what is being done on revenue raising measures and what policy changes are being made for revenue. It is not windfall benefits. The actual amount of revenue collected does not feed into the expenditure benchmark. It is the level of spending. It sets the limit for what can be done the following year, but one can choose to vary this depending on discretionary revenue measures. It is not varied by windfall tax receipts.