The receipts almost hit a fresh annual high with a month to spare after they were running 16.4% ahead of target at the end of November, the largest collection month of the year when around a quarter of all corporate tax returns are made.

The other three major tax categories - income tax, VAT and excise duties - were all slightly above or below target, cancelling one another out.

Expenditure was 1.4% below the government's forecast at the end of last month, the figures showed, contributing to a budget surplus of 3.35 billion euros, compared with a surplus of 1.9 billion euros a year ago.

Finance Minister Paschal Donohoe said earlier on Tuesday that his department now expected to run a budget surplus of 0.4% this year versus one a 0.2% surplus it forecast a month ago.

(Reporting by Padraic Halpin; Editing by Alison Williams)