Joan Burton (Dublin West, Labour)
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36. To ask the Minister for Finance his plans to make specific changes to income, corporation or value added tax heads in the event of a no-deal hard Brexit; and if he will make a statement on the matter. [9965/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Deputy will be aware that on 22 February 2019, the Government published the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Bill 2019 as part of its 'no deal' preparations. The Bill, made up of 15 Parts, prioritises those issues that need to be addressed urgently through primary legislation to prepare for the impact of a 'no deal' Brexit. The Government will work closely with all members of the Oireachtas to ensure the Bill is enacted for 29 March 2019.

The provisions for specific legislative changes to Income Tax, Corporation Tax and Value Added Tax are outlined in Part 6 of this Bill. Chapter 2 of the Bill outlines the proposed changes to Income Tax. Chapter 3 deals with changes to the Corporation Tax regime and Chapter 5 deals with the changes to the Value Added Tax regime. The explanatory memorandum accompanying the Bill provides further information on the various provisions within these chapters.