Mr. Graham Doyle:

I am a chartered accountant by profession. I do the same thing. I can see this, but I can also see the amount of scrutiny that goes into trying to negotiate and work through the Estimates process with our colleagues in the Department of Public Expenditure, National Development Plan Delivery and Reform. It is significant. There are a lot of new areas in housing. There are a lot of things that are very dependent on what happens in the market. As the Deputy said, 2022 was a particularly volatile year in the market generally with all of the changes that took place, including with construction shutting down. The Deputy knows all of these things. Yes, it is very challenging to try to put these numbers together.