Séamus Healy (Tipperary, Workers and Unemployed Action Group)
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99. To ask the Minister for Finance the tax breaks and or incentives, if any, available to a company (details supplied); and if he will make a statement on the matter. [23742/16]

Michael Noonan (Limerick City, Fine Gael)
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The Irish tax system is statute-based and is operated in an open and transparent manner.  All companies in Ireland pay the standard 12.5% rate on their trading profits arising in Ireland.  All companies here pay a corporation tax rate of 25% on their non-trading income, and chargeable capital gains are taxable at the capital gains tax rate of 33%.  These rates, along with any reliefs, credits or allowances that are available to companies, are set down in statute law. 

I am advised by the Revenue Commissioners that for reasons of taxpayer confidentiality it does not disclose details of the tax affairs of any individual or company to a third party.