Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

We nearly have it done. We have been looking at two things, the first of which is putting in place a process to give us a view on the sustainability of corporation tax receipts. We are aiming to have that work done by next March. I think we have already discussed that issue here. Deputy Cowen asked if we could give an indication that it would be brought forward to get it done sooner. Given the magnitude of the work involved, I am not sure we would be able to do so, but I said I would look at the issue.

On the measures that might be needed to deal with the consequences of a reliance on corporation tax receipts in the future, the latest I will have that work done is budget day.