Why does my bill state ‘Cork’

AB4TM wrote:

... - so they avoid paying corporation tax -

Highly unlikely.

More likely some operations are housed in Ireland while others do happen in the UK and would require them to pay UK corporation tax there.

https://www.apple.com/legal/more-resources/docs/uk-tax-policy.pdf

Apple's Europe Headquarters are in Cork, Ireland. I'm sure they do pay taxes there as they do in England.

There base for App Store, iTunes and Book Store purchases happens from Cork.

Re: “… Maybe it’s for tax avoidance … “

Maybe ?

Avoidance might be too strong a term … but certainly Cork was chosen for business reasons …

… of which minimizing tax liability is always a consideration.

AB4TM wrote:

I’ve noticed that my apple bill states ‘Cork’ and just wondered if Apple pay tax in the UK?

Yep.

• Apple’s corporation tax payment in the UK surged nearly 62% last year to £304m, as its operating profits topped £1.2bn for the first time.

I do hope so and I don’t understand why they wouldn’t have a UK based company?

Apple employs 7,700 people in 40 stores across the UK specifically where those corporate taxes are paid. If you are referring to a HQ based in the UK, why would they? You haven't offered any compelling reason why that would even be beneficial to Apple or its shareholders that they are accountable to.

• The group operates 40 stores across the UK and employs more than 7,700 people in locations including London, St Albans, Swindon and Cambridge.

Maybe it’s for tax avoidance?

What tax avoidance?

It takes very little effort to get an understanding on what taxes were paid to the UK. If you are unclear about what taxes are owed by Apple in the UK or how those taxes are calculated, you can find that too.

• https://www.gov.uk/corporation-tax
• https://www.irishtimes.com/business/2026/08/21/apples-irish-operation-accounted-for-two-fifths-of-43bn-global-tax-payments-last-year/

I imagine that Apple will go where it is cheapest. But that's not so easy to figure out. Governments often make deals on taxes with big companies in order to get local jobs or other perceived benefits.

Thanks for that info - so they avoid paying corporation tax - UK missing out on a lot of money but guess Ireland has the cheapest corporation tax in Europe

It took 10 seconds on Google to find out how much corporation tax Apple paid last year in the UK.