Corporation Tax in Northern Ireland

Inquiry status: Inquiry concluded, Report and Government Response published

On 28 July 2010, the Committee announced it would inquire into corporation tax in Northern Ireland. It called for written evidence and held meetings to take oral evidence from witnesses.

While it was looking at corporation tax in Northern Ireland, the Committee announced it would hold an inquiry into the proposal to make Northern Ireland into an enterprise zone. Again, it invited written evidence and took evidence from witnesses.

Ultimately, the Committee viewed that the two subjects were interlinked, and decided to publish all the evidence together in one Report (with transcripts of evidence taken from the Secretary of State for Northern Ireland and the Exchequer Secretary). It agreed a single Report based on this combined evidence.




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    • Reports and associated evidence – Reports of Committee inquires. This category may also include Special Reports where they are used by a Committee to bring matters relating to conduct of its business to the notice of the House.
    • Responses to Reports - Responses may be published as a Special Report, or as a Command Paper. They may also be appended to a Report should the Committee have substantial comments on the Response, in which case they can be found listed under Reports. 
    • Other oral and written evidence - Evidence taken by the Committee that has yet to or did not result in the publication of a Report. This includes transcripts of recent meetings.
    • Estimate Memoranda - An Estimate memorandum is an explanatory note that accompanies a government department’s estimate (a means by which a department seeks authority from Parliament for its spending plans).
    • Correspondence - Correspondence sent from or received by the Committee or its Chair.

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