Ms Cora O'Brien:

Again, the UK has a very good, workable enterprise management incentive whereby it is recognised that there are certain types of companies where there is a real need for a particular type of talent. The UK has a share option regime that is targeted at those individuals so those small businesses can compete. That would be a really good model for Ireland to have.

That is part of their overall strategy for dealing with small businesses, so there are a lot of moving parts within that. We need a share option scheme that is going to work for small businesses.