Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

On research and development tax credits, we have been arguing for a long time that they should be focused on SMEs and there should be additional supports in place in that regard. In fairness to the previous Minister, he accepted one of our proposals for a higher rate for SMEs. Even though it was legislated for, it could not be implemented because of state aid rules and complexity that was causing too many issues. What are the recommendations of the witnesses in respect of research and development, particularly in terms of SMEs more generally?

As regards the aspect of the commission's report relating to supporting those in work and the issue of refundable tax credits, we know in-work credits grew in popularity in the 1990s and 2000s. Where is there scope for refundable tax credits in the context of the taxation system in terms of encouraging more people to work? I know this formed a large part of the two opening statements but what is the view of the witnesses on the issue of a second person in the home - this predominantly relates to females - working, and the disincentive that applies to those persons in the tax code?