Paddy Burke (Fine Gael) | Oireachtas source

If they fall short of the criteria for the €750 million globally or the €50 million from Europe, they are still collecting 3% tax from clients. What happens to the provision they have made? It is extra revenue for them. They have made the provision so they could make more money out of this. A company that may have an annual turnover of €500 million or €30 million in Europe might say that it can see an opportunity here that would allow it to up its prices, collect more money, make a provision and fall short at the end of the tax year so it would not have to pay the 3% tax.