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

From the work that we have done in analysing the companies that would be affected, it is likely that we would only have precise clarity about the taxes that would accrue through measures such as this one well into 2023. It is possible that we may form a forecast well before then. If we can do so sooner rather than later, we will, but the measures for 2023 will be funded from the tax revenue that we have within the year, which is why Deputy O'Donnell was asking me about that. If we are in a position to accrue new tax revenue in 2023 as a result of these EU-wide measures, we will use it to try to fund measures for 2023 or, more likely, respond in various ways to something that happens beyond the first quarter.