Alice-Mary Higgins (Independent) | Oireachtas source

It is concerning that we do not have the 2018 figure when we are considering the budget for 2020. When it comes to smaller-ticket measures that come under the social protection budget, for example, we have to look at their exact impact and prove their benefit up, down and sideways if we want to see them extended or improved slightly. It is a cause for concern that a scheme that cost €28 million in 2017 - a not insignificant sum - is being continued into next year without there being any information on what it cost in 2018 and 2019. Any measure that is costing taxpayers almost €30 million should be reviewed and we need to know what is happening with it.

The figure Senator Conway-Walsh gave is an extrapolation of a percentile increase and was offered in the absence of actual numbers being given, which they should be in respect of any such decision. The Minister of State makes the case for our corporation tax regime and the measures we have in place to attract corporations, referring to the €2.5 billion in corporation tax paid by the companies in question. However, it is a broad brushstroke to point to the taxes raised and the numbers employed and then make a causal link between that contribution and what amounts to a sweet set of deals for executives. Let us bear in mind that tax relief is tax expenditure. Is it the Minister of State's view that if the State did not give executives a massive subsidy from general taxation to encourage them to come to Ireland, then all of these companies would leave? Is that how fragile our relationship with them is? Surely the focus should be on investing in ecosystem supports and structures for foreign direct investment, which is not just about corporation tax but all the other aspects, as well. These are important questions.

I have two final questions for the Minister of State. Does he agree that this scheme is inconsistent with the principle of progressive taxation and the sustainable development goals? It is difficult to justify a measure that, instead of benefiting the bottom 40% of taxpayers, clearly benefits the top 10%, as shown by the international research to which I referred. It is not enough to say that we want to encourage corporations to invest in Ireland. Where tax relief deals are available, people will avail of them. The Minister of State needs a much stronger evidence base for claiming a link between these measures and encouraging foreign direct investment. Can he give three or four examples to illustrate his claim?