Heather Humphreys (Cavan-Monaghan, Fine Gael) | Oireachtas source

It should be in place by the end of quarter 1 or the beginning of quarter 2. There will be criteria for businesses to meet such as that they have been impacted on by Brexit. We will have to wait and see what transpires in terms of the level of take-up of the scheme, but it will be offered on a first come, first served basis.