Ireland is under no pressure to change its corporate tax rate in next month's Budget.

Michael Noonan says the European Commission ruling on Apple's tax affairs won't threaten the 12.5 per cent rate, having earlier said it was an "attack on our corporate tax regime".

He was speaking as he announced the creation of 100 jobs in Limerick by the US web software company WP Engine.

He says he'll be once again confirming Ireland's corporate tax rate on Budget Day: