Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

That takes me to the next point. Why do we not disentangle them? Why do we not have a separate research and development tax credit using the definitions the Commission is asking us to use in regard to having a targeted, state aid approved support package? We could have two separate applications and a micro business could apply to either, technically. Why do we not do that? You would then not have two different sets of criteria or reporting for the same type of research and development.