Cian O'Callaghan (Dublin Bay North, Social Democrats)
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I thank the Minister for coming before the committee. On Vote 9, which concerns the Office of the Revenue Commissioners, under administration, No. 7, there was a substantial increase, of 33%, relating to policy reviews, consultancy services and research. Does the Minister know what is driving that substantial increase of 33%? Similarly, there was a 67% increase in respect of compensation and losses. Can he explain what is driving that 67% increase?

The Minister commented on the scheme for disabled drivers and has recognised the need for change in this area. There will be a new grant-based scheme administrated by the Department of Transport, which the Minister will have input into. What is the timeline for that new scheme? There have been issues, some of which are very unsatisfactory, with the current scheme for several years. What is the timeline on bringing this matter to a conclusion?

With regard to the Minister’s comments on corporation tax forecasts and the potential changes at US level to its corporation tax code, Dr. Aidan Regan of UCD, writing in the Business Post, stated that nearly €1 trillion in intellectual property-related assets have been shifted into Irish subsidiaries of US multinationals. Does the Minister have any concerns in that regard? Is that something that could affect the forecasting around corporation tax receipts? Has work been done in this area? What are the Minister’s views and thoughts on this?