Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

The Minister of State refuted the allegation that the Minister misled the Dáil and said the Minister was always clear on this issue. Let me quote what the Minister said in the Dáil in 2012 in response when both I and Deputy Boyd Barrett had challenged him on the issue of the double Irish. My final comment then had been: "While it may be the case that companies are paying tax at 12.5% on the profits registered in Ireland, the Irish tax code allows the 'double Irish' practice to exist." The Minister responded: "My understanding of what Deputy Boyd Barrett describes as the 'double Irish' is that while it exists, it cannot be remediated by changes in Irish tax law."

On budget day, the Minister said: "The so-called 'double Irish' is one of many such schemes. I am abolishing the ability of companies to use the 'double Irish' by changing our residency rules." Two years previously, he had stated that the double Irish could not be remediated by changes in Irish tax law. How is that not misleading? That was a completely and utterly misleading comment. The reason I know that is because this is the legislation that ends the double Irish.