Ken O'Flynn (Cork North-Central, Independent Ireland Party)
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211. To ask the Minister for Finance considering OECD and EU forecasts showing slowed growth and risks from trade policy or tax policy shifts, the contingency planning in place to address possible shortfalls in corporate tax revenue; the adjustments being considered to ensure public finances remain sustainable; and how will such planning protect expenditure for essential services in Cork city and county [49847/25]

Ken O'Flynn (Cork North-Central, Independent Ireland Party)
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223. To ask the Minister for Finance the contingency planning undertaken to deal with a fall in tax revenues, particularly corporation tax, given the Central Bank’s caution that revenue risks could materialise in the coming years. [50415/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 211 and 223 together.

When I outlined that Government has established the Future Ireland Fund and Infrastructure, Climate and Nature Fund, which will enable us to set aside of portion of ‘windfall’ tax receipts to prepare for future challenges, instead of for day-to-day spending, I also stated that this will be paired with the appropriate approach to overall budgetary strategy.

As the Deputy will be aware, public expenditure is a matter for my colleague, the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation.