Mick Barry (Cork North Central, Solidarity) | Oireachtas source

I will not go over the substantive points again. We did that on Committee Stage and the basic points have been outlined during this debate. Nevertheless, I will make one further point to the Minister. I have outlined a variety of reasons that corporations invest in this country.

I underlined the opinion - I think it is a fact - that a key reason there is high multinational investment in this country is because it is a country where the majority of people speak English and it has access to the European Union market, and that circumstances are about to change with Brexit. Surely that would point towards the idea of increased investment or, when multinationals are deciding where they will invest, increased attractiveness in Ireland as a location for that. That, in itself, is an argument for a review of the policy to see whether it is appropriate to increase the tax or leave it as it is. The Minister did not make any reference in his comments that I caught to that change in circumstance. Does he not feel that change in circumstance is the basis for looking at this with fresh eyes?

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