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Question about Ireland top marginal tax rate?

I’m studying for a quiz and I believe both these statements are true but my book says they are false but it gives the wrong multiple choice awnser to say they both are false. What do you all think?
1.In Ireland, the top marginal tax rate imposed on personal income has been but from 65 percent in 1984 to 42 percent by 2000.
True or False

I am not in a position to give you the right course of action for the quiz. Sorry. But the following may help you to arrive at appropriate judgement.
From the notes quoted below it appears that the first Statement is close to the Truth as the highest marginal Payee income tax rate is 41%.
The second statement is True with greater accuracy because the Corporate tax on trading income is 12.5% (though higher on non-trading income).
Your book is right because in terms of accuracy of information contained in both the statements are not accurate 100%, so they are wrong. But if the idea is to judge on the basis of broad figures, the second statement is more closer to the Truth than the First Statement.
Notes:
1.In 2007 the standard income tax rate was 20% (payable on the first €34000 of taxable income, for a single person) and the higher rate was 41% (payable on the balance).
In addition to the above pay as you earn income tax – PAYE, another tax called Pay-related Social Insurance (PRSI) is also payable, which is similar to National Insurance in the United Kingdom. For employees, for the 2006 tax year, this consisted of 4% payable on annual earnings up to €46600 (though the first €127 earned in a week is exempt) and a 2% Health Contribution Levy). Earnings above €46600 were subject only to the 2% Health Contribution Levy. In addition, the employer is also liable to pay a PRSI contribution per employee, at 10.75% of the employee’s gross income, with reductions for lower earners.
The Health Levy does not convey any entitlement to medical treatment or the like and is in reality just another tax.
2. There are three rates of Corporation Tax in the Republic of Ireland:
12.5% for trading income
25% for non-trading income
The rate for Manufacturing, IFSC and Shannon Free Zone companies at 10% ended on 31 December 2005.

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