The information is not available to estimate the loss of revenue if corporation tax rates were reduced in Northern Ireland.
The corporation tax regime is a UK-wide system and to introduce different rates in different parts of the UK could distort competition. Many companies trade in different regions of the UK. It would not be easy to determine which proportion of their profits were liable at which rate. In addition, such a measure could also create opportunities for some companies to manipulate the rules simply to benefit from a lower rate. This would result in a system that would place a significant administrative burden on both businesses and the Government.