Mr. David Moloney:

-----and the costs will carry on to the next year. Reallocating those costs this year is no good because you have then spent it and you need it again next year when you have managed to hire people. During Covid it was slightly different because though the savings are themselves temporary and related to the closures due to Covid, so were the Covid supports they were then used to support. From our point of view the context for virement in 2020 and 2021 was very different from other years. One of the things we strove to do was to ensure we did not have €1 billion of extra money from the Oireachtas that was not required. In fact, because of the unpredictability of Covid and of events as they rolled out through the year we ended up, even with considerable virement of existing allocations, with a very large surrender to the Exchequer at the end of the year.