James O'Connor (Cork East, Fianna Fail) | Oireachtas source

In regard to the scale and size of firms that were expected to take up the scheme and how much that would cost, was there any analysis or questioning done within Revenue to determine whether there should be a cut-off point for the scale of the firms involved in taking up the scheme? For instance, was there analysis of whether it would be better to direct the scheme towards small and medium businesses that would be under the most pressure from the pandemic, such as those in the hospitality sector? I refer in particular to hotels and restaurants, many of which took up the scheme, versus major conglomerates. It could be argued the latter took a hit but, in the context of having both cash on hand and the financial clout to get through the pandemic, was it worth the State subsidising those businesses? Did it represent value for public money?