Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I welcome this support for small and micro businesses. We have debated quite a bit the distribution of the research and development tax credit. The wider issue is that we need to look at what is happening in terms of small and medium enterprises and micro enterprises here. They are not productive enough and I hope this move will be a support.

Last year, I also asked for what we referred to as a research and development light application process, similar to what is in operation in the North. Has that been legislated for? One of the concerns of companies is that going through the process is very cumbersome and difficult. They go through the same process as some of the multinationals. There is also a risk with regard to clawback. I ask the Minister to clarify this.