Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

I want each one of those categories examined. I want to see how it is enforced. I want to see the criteria through which they qualify for those allowances. I want to see if there are possible ways in which they are abusing those categories in order to reduce their tax liability. I want an explanation as to why what is known as the implicit rate in the EUROSTAT figures is considerably lower here than it is elsewhere in Europe.

I was trying to access the EUROSTAT website to look at the latest version of this. In the tables of which I have a hard copy back in my office, the only two countries that have such a low implicit rate are Ireland and the Netherlands and there is a significant gap then between Ireland and other European countries. I refer not to headline rates here but to what EUROSTAT calls the implicit-----