The European Commissioner who investigated the Apple tax ruling says the vast majority of the back-tax is due in Ireland.

Margrethe Vestager has appeared before the Oireachtas Finance Committee after ruling last year that €13bn is owed by the US giant.

The Government’s appealing to the European Courts and one of its grounds is that it can not be a tax collector for all of Europe.

But the Commissioner says the money is owed to Ireland: “We have not redone for obvious reasons, we are not the tax authority and do not have the numbers of the individual member states, so we have not redone the adult organisation, or the value creation and recording

“My guess is that the large large large majority of the unpaid taxes would be due in Ireland.”