Ms Hazel Ahern-Flynn:

-----outsourced research. One of the issues for some of our SMEs, particularly start-ups, is that while they might have the ambition to conduct that kind of research and innovation, they do not have the resources to do so off their own bat. What Ireland has, and which stands to us as a country, is a strong third level and higher education sector. It is strong not only in teaching but also in research. We would like to see a tweak made to the research and development tax credit to allow increased expenditure for those institutions for research and innovation.