Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

The Attorney General's office is preparing the grounds for the appeal, the detailed appeal papers and so on and that is directed by the Attorney General herself. She has two months and ten days from the date of the decision and she is working expeditiously on it.

I have no hard information yet on the collection of arrears but it is the responsibility of the Revenue Commissioners. Some contact has been made with the company and so far there does not seem to be a barrier to the collection of the arrears. However, the calculation of the arrears may be difficult because it goes from 2014 back to 2004, a ten-year period, even though the tax opinion on which the case was made initially commenced in 1991. It is a very peculiar kind of judgment.

The NTMA will look after the escrow and how it will appear in the Government accounts is a matter for discussion at the moment. I will keep the Deputy up to date but that is the information I have at present.

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