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

-----is information that is available through the Revenue Commissioners. We have discussed this in different finance Bills. I do not have it to hand at present but it is publicly available and it shows that the effective rate of tax varies between 10% and 11%.

With regard to the Deputy's point regarding certainty or uncertainty, the agreement currently on the table does not offer certainty either because it refers to "at least", with regard to the rate. The agreement on the table with regard to where we are with the issue of the taxable base again refers to "at least". For the Deputy to suggest that the agreement is a source of certainty is at odds with the agreement as currently drafted. I am making clear my determination and commitment to protect our rate and, by doing that, to try to bring as much certainty as I can to where Ireland stands. To suggest what is there at the moment is a source of stability for Ireland in the future would be plain wrong.