Kieran O'Donnell (Limerick City, Fine Gael) | Oireachtas source

I welcome the witnesses, just as I welcomed those who were in attendance this morning. I want to touch on a few areas from the perspective of those represented by Chambers Ireland, IBEC and the Small Firms Association. I will park the multinationals because the research and development credits are extremely important. I want to talk about the domestic economy and small and medium-sized enterprises. I would like to hear the observations of the witnesses on the things that are coming across for the agencies at the front line. What are the issues that are causing businesses to be unable to stay in business, preventing them from expanding and, more importantly, making them unable to take on new employees? What are the elements that are working? What are the elements that the agencies would like to see involved? I have looked through the submissions. Many of the themes are the same. The Small Firms Association has spoken about a 25% rate of capital gains tax roll-over relief. Chambers Ireland has spoken about a rate of 16.5%. Has IBEC specified a rate?