Mr. Paul Mac Flynn:

Corporation tax in the UK was on a downward trajectory for the first half of the past ten years. People asked what difference would it make in the end to Northern Ireland. At the same time, it reduced the cost of doing it. Now, it has gone back up. If there has been an impact of Northern Ireland having lower corporation tax as part of the UK for a number of years from 2010 on, it has not shown up in FDI or productivity statistics.