Leo Varadkar (Dublin West, Fine Gael) | Oireachtas source

I cannot answer those questions for the Deputy today. The budget is still under negotiation and discussion and there are many moving parts to it, as with any budget. It is not possible at this stage to indicate the exact tax measures. The term "hidden fiscal space" refers to savings and things that had to be paid for in 2017 which might not have to paid for in 2018. It includes things such as the fall in the live register numbers. If they continue to fall, that will obviously result in savings.

See this speech in context