Mr. Seamus Coffey:

One would be looking at the forecast for 2020 and the profile during the year. If there is out-performance relative to that, the money should be taken out of the Exchequer account. In the last number of years, these excess receipts from out-performance have remained in the Exchequer account and been used, by and large, to mask overruns and additional spending across a range of areas, particularly in health. In overall terms, the Exchequer and budget balance look to be reasonably positive, but an issue is that it has been hugely flattered by these corporation tax receipts. If one were to take those out and set them aside in a prudence account and have them available to use elsewhere, any overruns in health and elsewhere would become much more visible and would require decisions to be made that we have not seen over the last number of years.