Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

The answer to the Deputy’s question depends on the effective date of the policy change. If the effective date was 2014, the Minister responsible would have to provide for it within the 2014 Estimates by way of savings from elsewhere in the Votes or by way of Supplementary Estimate. If, on the other hand, the changes are with effect from some date after 1 January 2015, it is not in the base and must be provided for in the Book of Estimates and the budget.

See this speech in context