Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

Corporation tax receipts continue to surge. While I know the first quarter is not a big one for corporation tax, the first quarter outturn in the fiscal report shows that receipts were much higher than anticipated. Some weeks ago, when I questioned the Minister on this issue, he said he was seeking another way of measuring the sustainability of corporation tax receipts. I asked him to consider conducting a review on its sustainability, as he had been working on the basis of the Coffey report which stated that receipts were sustainable until 2020. There have been several step changes since in the level of receipts and these appear to be continuing. Has the Minister found a way of reviewing the sustainability of our corporation tax receipts?