Ken O'Flynn (Cork North-Central, Independent Ireland Party)
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340. To ask the Minister for Finance if he will publish corporation tax revenue sensitivity scenarios. [49938/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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An overreliance on highly concentrated corporation tax receipts has long been recognised as a key risk to our public finances. My Department has published a significant volume of analysis on our exposure to corporation tax risks: for example, Table 3 in the Economic and Fiscal Outlook published as part of Budget 2025 outlined the severe consequences for the fiscal position in downside scenarios in respect of corporation tax receipts. This is available at the following link (www.gov.ie/en/department-of-finance/publications/budget-2025-economic-and-fiscal-outlook/).

To help mitigate the risks around corporation tax, Government established the Future Ireland Fund and Infrastructure, Climate and Nature Fund, enabling us to set aside a portion of ‘windfall’ receipts to prepare for future challenges. Of course, this must be coupled with a balanced and sustainable approach to overall budgetary policy.