Paschal Donohoe (Dublin Central, Fine Gael)
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We have not done anything significant yet to model beyond 2023 because of all of the different factors that could drive the need for us to support people who are coming to our country looking for humanitarian support. Even doing it for next year was a difficult process in terms of trying to form a view on that because of all of the different sources of uncertainty on who will come to our country, how long they will stay here for, their ability and on the many economic, medical and accommodation needs they will have.

On the corporation tax forecast, Deputy Farrell is correct to say we have not revised our corporation tax forecast for next year due to the OECD changes that are happening. The reason we have not changed them is that I currently do not have a reason to do so. We will see in the next few weeks or, at most, months what agreement is reached in the European Union regarding the implementation of the minimum effective tax directive and by the summer we will know the status of the other pillar in the OECD work on the reallocation of taxing rights. It is only when we are clear on where we are with the directive and on whether the other piece of work will be delivered next year that there will be a reason to change the corporation tax forecast for 2023. At present, those issues are not any clearer than they were when we did our previous economic forecast.