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Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts
(30 Nov 2017)

David Cullinane: I will put that to Mr. Cody. When did the Revenue Commissioners become aware that they would have to make a calculation of how much money would have to be put into the escrow account? I ask Mr. Cody to be precise about when because I do not wish to have to interrupt him or for him to have to interrupt me.

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts
(30 Nov 2017)

David Cullinane: I understand that.

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts
(30 Nov 2017)

David Cullinane: As we sit here today, Mr. Cody still cannot give us a figure. He said that in September 2016 the Revenue Commissioners would have been aware that they would have to come up with this figure. I understand it is complex and that the Revenue Commissioners must engage with outside stakeholders and people in the State, but the figure is still not established. Can he give me a date for that,...

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts
(30 Nov 2017)

David Cullinane: Can Mr. Cody define a short number of months?

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts
(30 Nov 2017)

David Cullinane: Why does he prefer not to? Mr. Cody is here to answer questions.

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts
(30 Nov 2017)

David Cullinane: Is that not the problem?

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts
(30 Nov 2017)

David Cullinane: I wish to be fair. I am not asking Mr. Cody to hang his coat on a particular time period because I imagine-----

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts
(30 Nov 2017)

David Cullinane: That is progress. Hopefully, that will be the case. Once that is done I expect that Mr. Hogan will have done his work and, hopefully, the account will be set up and the money can be transferred instantly, or as much of it as possible. Would that be a workable timeframe?

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts
(30 Nov 2017)

David Cullinane: The word "rational" is not the word I would use to underpin this issue up to now. However, if that is how it transpires, it will be progress.

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts
(30 Nov 2017)

David Cullinane: Yes, and the witness will refer back to the committee with dates for that. That would be part of the process as I expect there would be indicative timeframes for that. Mr. Hogan can refer back to us. I accept that he said he was not absolutely definitive-----

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts
(30 Nov 2017)

David Cullinane: -----but he must have a notion of when he wants to do it.

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts
(30 Nov 2017)

David Cullinane: Let us work on the assumption that the account will be set up in the first quarter of next year, Mr. Cody will have the figures in order and the money can then start to be transferred. The Commission is watching this so it would be good work if we were in that territory. I wish to refer to the capital allowances. Can Mr. Cody say how much of this relates to intangible assets?

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts
(30 Nov 2017)

David Cullinane: There was an increase of €26.7 billion. Is that correct?

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts
(30 Nov 2017)

David Cullinane: The Department of Public Expenditure and Reform says it is a general rule of thumb that there are ten jobs created for every €1 million in capital investment. If that is the case, my calculation is that approximately 267,000 new jobs would have been created in 2015. That clearly was not the case, so what is happening?

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts
(30 Nov 2017)

David Cullinane: How much of the €26.7 billion is intangible goods?

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts
(30 Nov 2017)

David Cullinane: It is all intangible.

Public Accounts Committee: Comptroller and Auditor General 2016 Report
Chapter 20: Corporation Tax Receipts
(30 Nov 2017)

David Cullinane: That is fine.

Neurological Services: Motion [Private Members] (6 Dec 2017)

David Cullinane: It is estimated that between 10,000 and 13,000 people survive and live with a brain injury each year. People with acquired brain injuries are the largest users of neurorehabilitation services in Ireland, yet these services are severely underfunded. According to the organisation Acquired Brain Injury Ireland, neurorehabilitation enables people with a brain injury to recover and relearn...

Written Answers — Department of Education and Skills: Schools Building Projects Status (6 Dec 2017)

David Cullinane: 60. To ask the Minister for Education and Skills when he expects the process surrounding the application made by a school (details supplied) for a proposed building project to be complete; and if he will make a statement on the matter. [51815/17]

Written Answers — Department of Communications, Climate Action and Environment: Broadband Service Provision (6 Dec 2017)

David Cullinane: 209. To ask the Minister for Communications, Climate Action and Environment if his attention has been drawn to the lack of fibre broadband connection for a school (details supplied); when he expects the school to be connected to the fibre broadband system; and if he will make a statement on the matter. [52107/17]

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