Mr. Ger Gibbons:

To echo Dr. McDonnell's points there, we did not address this specific issue in the submission we made to the commission in early 2022 but we would have no problem with that, in principle.

In addition to Dr. McDonnell's point, this committee has done very good work over recent years. The work this and other committees have done on tax expenditure proved helpful to us when we were preparing our submission.

I will make one further point, tying into that. In the previous recommendation, the commission recommends that the continued use of feedback statements and roadmaps could be better applied to indigenous entities and SMEs. On that point, the updated corporation tax roadmap from 2021 included a commitment to establish a new domestic engagement process in that year.