Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

The micro support is the same as the EII. One of the four points that came out of the consultation, however, was that there should be the introduction of a micro SME similar to the UK seed enterprise investment scheme, including an enhanced investor return of 50%. The British one provides a 50% return and exempts the shares from capital gains tax, which is to do with the higher risk of investing in a micro company as opposed to an SME. It is not something I am really arguing for. I am just interested in the consideration of that.