Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

The following is generally applicable and certainly applies in this case. Anything that assists in creating employment is a good thing and one would not want to do anything that would damage the likelihood that a new company would be able to continue and generate employment. There is also the problem of companies becoming profitable very quickly and then failing to pay their fair share of tax. How does one distinguish between these things? One thing to consider might be the profitability of a company. Restricting the tax relief to a small enterprise which is making a small profit could make the difference between that enterprise employing a further person or not. It can be a different matter with a much larger enterprise which is making larger profits. Making distinctions in our approach to taxation and taxation reliefs might be something to consider.