228. Deputy Pádraig O'Sullivan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the specific savings and efficiency measures each Department will implement in 2027 to meet the expenditure levy totalling €446 million set out in the Budget 2027 Expenditure Report, in tabular form, by Department; and the reason the Department of Education and Youth is not subject to the levy. [71824/26]