Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I appreciate that. Different interest rates are applied by Revenue. For income tax, capital gains and corporation tax, the rate is 8%. It is 10% for employers' tax and VAT. Has Revenue done any recent analysis on how those rates correspond with other advanced EU countries? In the North, for example, rates are not static. They change relative to the Bank of England's base rates. What are Mr. Cody's views on that?