We can give a commitment to pay people back up to 10% of their taxable revenue because we are making it a targeted scheme, targeted at businesses that are being most affected by public health guidance.

The Deputy made a particular point to the effect that a company on CRS would see its tax liability go up. That is not the case. The liabilities could go up because it is making more profit next year. If it is making profit next year, that is a sign it is open. If it is open, that is great news. Hopefully, it is in a position where it has been able to rehire people who have lost their jobs.

On the issue of this being a cash flow matter, I emphasise what I said earlier and deal with the tax issue again. When a business makes its annual tax return to Revenue for the chargeable period in which the support was received, the tax calculation takes account of this payment and normal tax deductions for those fixed costs will be reduced by the State's contribution provided through the CRS. The tax treatment of the credit is similar to that which would apply had it been a direct State grant. I feel we are talking about a matter that will be academic in the eyes of businesses who are closed and worried if they will be able to reopen again. That is what is scheme is designed to help do. I acknowledge the broad welcome that Deputy Doherty has given to the scheme. He appreciates the role that it can play. He wants to see it go further and be a broader scheme but I welcome the recognition he has shown for the fact that the scheme can play a role and make a difference.

I recognise the consistent campaigning Deputy Boyd Barrett has done in recognition of the taxi industry but a scheme that has the ability to pay companies back up to 10% of their taxable revenue could only be put in place with a commitment to keep it running into next year if it was highly targeted. We are trying to help the businesses he refers to in different ways.

That is a brief response to the different points that have been made and I welcome the general support for the scheme from Opposition Deputies.