What discussions he has had with the Chancellor of the Exchequer on the date of the commencement of the Corporation Tax (Northern Ireland) Act 2015.

In the Safeguarding the Union Command Paper, the UK Government committed to a rapid, focused process, on the implementation of corporation tax devolution through a new Joint Exchequer Committee.

The Committee will take forward urgent work on this process. However, the devolution of corporation tax alone will not solve the financial challenges facing Northern Ireland. The Executive needs to make difficult decisions around revenue-raising and public service transformation to put Northern Ireland’s finances on a sustainable footing.