Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I understand Ms Donaghy's point. By excluding businesses you make the main tax credit a targeted credit and therefore it needs state aid approval as well. Why would you have to go down that road? Why can you not have in legislation that if you claim the micro, enhanced, targeted credit that you automatically rule yourself out of the main credit? Therefore it is not targeted because it is eligible to all business but you self-withdraw from that. Why can we not do that?