Jennifer Carroll MacNeill (Dún Laoghaire, Fine Gael) | Oireachtas source

That is a concern that has grown about this amount of money, the certainty about it and the read across other companies. It is complex. Unquestionably, international corporate tax policy and international corporate tax law are incredibly complex and difficult. On the idea that there is a fund we are simply not availing of, not only are we not availing of it but to get to a position where it reverts to the Exchequer is deeply risky for the rest of the foreign direct investment base, the companies that have been here for many years, and the read across for them in terms of retrospective certainty, and in planning for the future in terms of tax policy and attracting investment into Ireland.