Looked at from a top-down perspective, yesterday's abridged Estimates are a modestly good start to the budgetary process.

The budget sets out the Government's budgetary targets for the following three years, outlines taxation policy and adjusts the already published abridged Estimates volume.

Presenting the abridged Estimates for 2007 to the Dáil, he has targeted an 8 per cent increase in government spending.