Mr. A. J. Noonan:

The Revenue Commissioners were proactive at the very beginning and all through the crisis we have found them to be doing their best to co-operate with businesses which are co-operating with them in turn. Revenue is by far the most effective part of the public service.

I refer to the point about funding and providing a stimulus. There are plenty of opportunities such as by means of the reviews of different schemes. The EEIS is the follow-on to the BES which was a very successful scheme in its day. It provided a stimulus in its own way for small businesses and job creation.

Capital gains tax is just another tax. The key in the case of any tax should be the amount of revenue it earns. When capital gains tax was halved by the Minister's predecessor, the amount of tax collected was doubled. We need to be aware that this is the most important factor. Any measure that creates more money for the Exchequer, no matter how it is done, is a positive one.

A question was asked about procurement and many of the obstacles were identified in the question. Companies are required to have a significant turnover which many small companies do not have. I refer to the significant insurance issues and bonds which small companies cannot afford. The Competition Act forbids them to amalgamate in order to form conglomerates to tender for these projects because they could be seen to be operating outside the remit of the Competition Authority. Very many obstacles have been put in the way of Irish business when tendering for business in Ireland, whereas this is not the case for the UK or Northern Ireland companies coming in. These are some of the practical measures that could be taken.

Deputy Ó Snodaigh's question on social welfare has been dealt with.