I welcome the Minister of State. There are many different tests that can be applied when assessing and measuring the impact, be it positive or adverse, of budgets. For the commentariat, an initial preliminary test is whether there is a banana skin in the budget. Perhaps this dates back to the budget introduced by the then Minister for Finance, John Bruton, in 1982 - which members may recall - whereby an 18% VAT increase was imposed in respect of footwear and clothing. An inadvertent and unintended consequence of th…