Eoghan Murphy (Dublin Bay South, Fine Gael) | Oireachtas source

It is not being delayed. Quite a complex piece of work has to be done. However, it is not up to me, it is up to the CRU. I have been emphasising that I do not want it rushed because potentially there might be an impact on small businesses in terms of their costs of doing business. I want people to be fully aware of what might be coming down the line and what might be an additional cost for some businesses in the future. I want them to be able to prepare for that and to have adequate time to do so. Again, however, the timeline is not of my making.