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Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2015: Committee Stage (17 Nov 2015)

Ciarán Lynch: Amendments No. 19 in the name of the Minister. Amendments Nos. 19 to 21, inclusive, are related and will be discussed together.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2015: Committee Stage (17 Nov 2015)

Ciarán Lynch: The committee may write to the Minister for Health and request a copy of the report.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2015: Committee Stage (17 Nov 2015)

Ciarán Lynch: Amendments Nos. 22 to 34, inclusive, are related and will be discussed together.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2015: Committee Stage (17 Nov 2015)

Ciarán Lynch: Amendments Nos. 35 to 37, inclusive, have been ruled out of order because of a potential charge on the Exchequer.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2015: Committee Stage (17 Nov 2015)

Ciarán Lynch: Amendments Nos. 40 and 41 are related and may be discussed together.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2015: Committee Stage (17 Nov 2015)

Ciarán Lynch: In accordance with the Order of the Dáil of 12 November 2015, the division is postponed until completion of the proceedings on the matters to be dealt with in this session. As the proceedings on sections 20 to 26, inclusive, have been completed, the postponed division on amendment No. 42 will now be taken. As there are fewer than nine members present, under Standing Orders we are...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2015: Committee Stage (Resumed) (18 Nov 2015)

Ciarán Lynch: Before we resume, the Minister of State wishes to make a brief statement.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2015: Committee Stage (Resumed) (18 Nov 2015)

Ciarán Lynch: Amendments Nos. 43 to 60, inclusive, are related and will be discussed together by agreement.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2015: Committee Stage (Resumed) (18 Nov 2015)

Ciarán Lynch: We are discussing the knowledge development box.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2015: Committee Stage (Resumed) (18 Nov 2015)

Ciarán Lynch: The Deputy should tighten it up a bit now. We are on corporation tax.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2015: Committee Stage (Resumed) (18 Nov 2015)

Ciarán Lynch: I ask Deputy Boyd Barrett to stick to the Finance Bill.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2015: Committee Stage (Resumed) (18 Nov 2015)

Ciarán Lynch: The Deputy should stick to the Bill and not talk about Apple.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2015: Committee Stage (Resumed) (18 Nov 2015)

Ciarán Lynch: From today, Northern Ireland will have a corporation tax rate of 12.5%. How will it affect our competitiveness?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2015: Committee Stage (Resumed) (18 Nov 2015)

Ciarán Lynch: We have said enough.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2015: Committee Stage (Resumed) (18 Nov 2015)

Ciarán Lynch: That has been an in-depth discussion.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2015: Committee Stage (Resumed) (18 Nov 2015)

Ciarán Lynch: As well as every other Deputy in the House.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2015: Committee Stage (Resumed) (18 Nov 2015)

Ciarán Lynch: The Minister of State is-----

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2015: Committee Stage (Resumed) (18 Nov 2015)

Ciarán Lynch: They have no jurisdiction over our tax rates. That is our-----

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2015: Committee Stage (Resumed) (18 Nov 2015)

Ciarán Lynch: I am sorry, Deputy, but as I chair that committee,-----

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2015: Committee Stage (Resumed) (18 Nov 2015)

Ciarán Lynch: -----we made it quite clear that the issue was one of global taxation and tax avoidance,-----

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