Over the past month we have all sympathised with those affected and condemned the attacks in Orlando, where 49 people were shot dead, and today we have had a minutes’ silence for the 157 people who were ruthlessly and needlessly murdered by suicide bombers in a truck on a busy commercial street in Baghdad a couple of days ago. There are still 12 people missing and many more on the critical list. Can the Taoiseach indicate whether the Minister for Foreign Affairs and Trade is in a position to allocate additional funding from our aid programme to non-governmental organisations providing humanitarian assistance to the communities there, and whether a supplementary Estimate is required? We have all been struck by the scale and randomness of attacks across the globe by ISIS and other extremist terrorist organisations, which are taking an enormous toll on human life. We need to be mindful of that with our European Union colleagues. I know the Tánaiste and Minister for Justice and Equality is.

The latest announcement by the United Kingdom that it plans to reduce its corporation tax rate to 15% has implications for Ireland and for the ongoing competition to attract foreign direct investment. Up to 187,000 people work in companies assisted by IDA Ireland. I understand that the knowledge box proposal is before the European Commission. It is interesting that Britain forged ahead with a knowledge box some years ago without the Commission’s approval and that was being considered. In light of the competition that is about to develop, can the Taoiseach indicate where we are in respect of our proposals to develop a knowledge box and to create an incentivised tax framework for attracting research and development activities to the country? The Minister for Finance would have known about this some time ago in previous budgets.

Notwithstanding the importance of the issues the Deputy is raising, we cannot get into a debate on them.

I appreciate that, but this is on the legislation. My third item relates to the following commitment in the programme for Government: "We will take all necessary action to tackle high variable interest rates; including through establishing a new code of conduct for switching mortgage provider".

In the latter case, this morning, the Cabinet approved a proposition for a new service to be provided, to be funded over the next three years by the Department of Public Expenditure and Reform, dealing with a code of conduct and the particular difficulties that have arisen with the number of mortgages in respect of which there has been no contact whatsoever with lending institutions for quite some time. A presentation made by the Ministers for Justice and Equality and Social Protection is designed to deal with quite a number of issues surrounding mortgages and the provision of a new service, including dedicated courts with named judges and days to deal with cases that come before the courts. The Government approved that today.

In respect of the 6.25% knowledge development box, it is the first that will be fully compliant, arising from the OECD analysis of corporate tax. That is following its way through to being approved and introduced. The 2015 Act introduced a knowledge development box in respect of inventions not patent protected but certified by the controller of patents, designs and trademarks as novel, non-obvious and useful. The Act provides a statutory basis for the certification scheme. I will advise Deputy Martin of the progress being made by the application for approval in respect of the knowledge development box.

In respect of the tragedy in Baghdad which, as the Ceann Comhairle said, was the slaughter of innocent people, I am sure the Department of Foreign Affairs and Trade has reflected on the situation in terms of humanitarian aid. I will advise Deputy Martin of the response of the Minister for Foreign Affairs and Trade.