Paschal Donohoe (Dublin Central, Fine Gael)

I am referring to the difference between a tax that is levied on profitability and a tax that is levied on consumption. That is the difference.

On the Deputy's final question on consultation with European authorities, we did not engage with the Commission on this, which we would not. We have our own legal advice. I have the work of my officials and it is their advice to apply to me whether this is consistent with the law of the European Union.