Terence Flanagan (Dublin North East, Independent)
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82. To ask the Minister for Finance if he has considered the introduction of a levy on corporation tax in the national interest; and if he will make a statement on the matter. [7286/14]

Michael Noonan (Limerick City, Fine Gael)
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Companies operating in Ireland are chargeable to corporation tax at the 12.5% rate on the profits that are generated from their trading activities here.  A higher 25% rate applies in respect of investment, rental and other non-trading profits, as well as certain petroleum, mining and land dealing activities, while chargeable capital gains are taxable at the capital gains tax rate of 33%. 

The Taoiseach, myself and other members of the Government have repeatedly expressed the Government's commitment to these rates and I do not foresee any changes in this regard.