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

I will ask two questions quickly.

It seems there has not been a change in the estimate of the impact of global tax reform on the level of corporation tax receipts from the medium-term fiscal strategy from January 2020. Given the change in the international tax environment, will there be a difference in what is set out in the stability programme update, SPU?

My other question is on the Ukraine humanitarian contingency of €3 billion. It is only made for 2023 but I assume an analysis has been done as to cost. Obviously, we do not know what will happen with the war. I am not saying anybody can predict exactly, but has there been analysis done as to the further cost and, if so, can we be given detail on that?