Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

We have a table that shows the flow of how the net costings were arrived at. I am happy to share that with the committee. It goes through the number of claimant companies, the credit of 25%, the estimated costs at 30%, the cost of the 5% increase and the amount we get back by means of the 15% top-up tax. In effect, the entire credit now becomes taxable in respect of companies that are within the scope of pillar 2. I will need to clarify how it will be presented in the equivalent of this table, which is published every April by the Revenue Commissioners. Perhaps we can clarify that for the committee separately.