Mairead Farrell (Galway West, Sinn Fein) | Oireachtas source

I thank the Minister; that would be helpful because it is important when we are in this crisis in terms of energy costs for people to do everything we can. Anything we can do would be essential for those people, who are struggling.

I want to talk about the corporation tax issue. I do not want to talk about the specifics of the two-pillar system or the negotiations under way. My questions are more hypothetical because I am aware the negotiations are under way. If the OECD agrees to a global minimum effective corporation tax rate above 12.5%, has the Minister received a signal from the Commission that it will allow the State to operate two different corporation tax rates simultaneously for those who fall outside the OECD process? I do not ask the Minister to say what he will do, but just if he has had any signal on that.