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

We will write to the committee on the costing. Given that the research and development credit is becoming taxable for in-scope companies in respect of pillar 2, it is reasonable to offset that and net it off. We will set out the basis. The costing is not something I was involved in directly. We will explain the figures and how they are arrived at.