Brendan Howlin (Wexford, Labour) | Oireachtas source

I do not have with me the public financial procedures booklet which all good civil servants carry around with them so they can check the rules therein. The Deputy is correct to the extent that there are things intuitively one would think are capital rather than current expenditure and vice versa. On the Deputy's specific question in relation to the €150 million, the €50 million to supplement the Department of Education and Skills' schools programme is capital expenditure, the €50 million for house insulation is capital expenditure and the €50 million being allocated to roads is also capital expenditure. They are all capital expenditure.

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