Mairéad Farrell (Galway West, Sinn Fein) | Oireachtas source

It was just a question. My understanding is that the provisions on the buy-back of KEEP shares relate to SMEs but I have some queries about this. The issue of share buy-back has been the subject of much discussion in recent years. Some of the discussion is to the effect that it can boost the share price in the short run but could reduce future investment, boosting artificially the earnings and remuneration of top executives and undermining a firm's viability. I have an example that does not concern SMEs. Meta, including Facebook, borrowed large sums to buy shares, helping to boost the price before the recent collapse. It now seems to be a source of concern for the company. I would like the Minister's thoughts on these concerns if they apply to SMEs. Did he bear them in mind before providing further tax incentives to engage in the practice in question?