The value of the escrow fund the country is holding for Apple is declining by 70 million euro a year.
Negative interest rates mean its value continues to fall.
The European Commission ruled in August 2016 that Apple had received unfair tax incentives from Ireland.
Over 14 billion was lodged in the account pending an appeal on the decision.
Business Journalist Gavin McLoughlin outlines what will happen when a decision is made on the appeal: