"It proper annoys me that the Irish Government don't want the money. That €13 billion could be pumped in to training skilled workers to improve the economy, instead of the reliance on semi-skilled workers who can get shafted by the likes of Dell when they want to move their manufacturing facilities to other parts of the EU."
The Irish government wouldn't be entitled to the money. If they took receipt of it then all of the rest of Europe would be in line demanding a cut of the cash. I expect Ireland's cut if that happened would be a lot less than 13 billion, amounting to revenues within the state as opposed to revenues collected from other states.
Secondly, Ireland has hundreds of thousands of people working for multinationals. It would be tempting to sell one of the multinationals out for a chunk of cash but it might have serious consequences in the long term.