Written answers

Tuesday, 22 January 2013

Department of Finance

Corporate Tax Regime

Photo of Kevin HumphreysKevin Humphreys (Dublin South East, Labour)
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198. To ask the Minister for Finance the analysis, if any that has taken place within his Department or by relevant bodies on the implication of the extensive reforms and changes to the UK corporation tax regime and it’s impact on Ireland and our efforts to attract foreign direct investment; and if he will make a statement on the matter. [2371/13]

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael)
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My Department is aware of the need to maintain a competitive corporate tax regime and to that end, closely monitors developments in other countries. However, it is not appropriate to single out any particular country or corporate tax system and comment on them in this way. The changes that I announced in Budget 2013 highlight the on-going work by my Department to make sure that the Irish corporate tax offering stays competitive as we work to attract investment and jobs to Ireland. This year, this included further enhancements to the Research and Development regime and the package of measures to assist the SME sector (among others). For further information on our corporate tax regime, I would refer the Deputy to the literature on the Budget Website which is available at .

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