Eoghan Murphy (Dublin Bay South, Fine Gael) | Oireachtas source

Revenue will not be giving advance opinions in this area and it will not be doing deals with individual companies. If the matter goes to court the court will set the rate. If Revenue had a fear that the language was not clear enough for it to impose that rate it would look for stronger language but it is satisfied that the language as drafted will not allow companies to avoid this tax.