Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

The 2014 allocation was €0.575 million. It was provided to enable the unit to continue its programme of rolling reviews of tax categories and expenditures. The committee will be aware that the division has been engaged in a number of legal challenges, which will continue during 2015. If, for example, the Apple case in Europe goes the distance, there will obviously be associated legal costs. There are some other high-profile legal cases of which the Deputy will also be aware from newspaper reports.

We must provide in the Estimate for expected costs, even if the money is not spent subsequently. The figure is the best estimate of the project costs. The allocation sought for 2014 is increased to reflect the additional external expert support we expect to need and the ongoing work, and it is also to support our work as we continue to explore ways to reposition Ireland to reap the benefits of sustainable foreign direct investment and the changing international tax landscape.

The Deputy will be well aware that there is considerable international focus on corporation tax. We need to be as well informed as our competitor countries when negotiating, including with the OECD at European Commission level, particularly with the Commissioner for competition, and in respect of issues of state aid, etc. There are legal costs that have to be provisioned even though we may not spend the money subsequently.