Brian Cowen (Laois-Offaly, Fianna Fail)

These are budgetary matters taken at budget time in the context and circumstances of what the budget would be. During the election campaign, I set out my priorities with regard to those tax commitments and these are on the record and available for public consumption.

All commitments made in the programme for Government and our manifesto were very clear. They were more conservative than commitments made by others but I made it very clear that they are in the context of a sustainable public finance position. We must work within certain guidelines as members of the euro currency area. Clearly, we must contend with that position.

These matters must be considered in the context of the full tenure of Government. Which ones are to be implemented and how will be a matter for budgetary decision from year to year.

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