The Duke of Abercornasked Her Majesty's Government:
When representation will be made to the European Commission in regard to the introduction of a corporation tax concession for Northern Ireland.
§ The Minister of State, Treasury (Lord Cockfield)The Government are at present reviewing the structure of corporation tax and its future development, with the intention of publishing a Green Paper in due course. I note my noble friend's suggestion that there should be special corporation tax concessions for Northern Ireland, and I can assure him that this idea will be taken into account in that review. However, before the results of that review are known, it would be premature to consider whether it would be appropriate to make representations to the European Commission.