Ms Michelle Murphy:

To follow on from that point, we have an opportunity with the BEPS-OECD report for Ireland to take the lead. This does not affect the 12.5% headline rate, but there is an opportunity for us to take the lead and address some of the issues being considered internationally. With regard to the CSRs, country-specific recommendations, on behalf of Social Justice Ireland, I can say we are very worried about recommendation No. 1. While we welcome the emphasis placed on broadening the tax base, we are very concerned about the statement on making the expenditure ceilings more binding and removing statutory discretion because this would prevent the investments required in the other CSRs such as providing access to quality child care, improved training and all the measures needed to address the issue of jobless households and poverty. If the recommendation on binding expenditure ceilings is implemented, it will not be possible to invest to address the other problems identified.