Mr. Gerard Brady:

I would agree with what Mr. Talbot said. The biggest tax that a lot of sole traders and small businesses face is the time tax of having to jump through lots of hoops to do very simple things, or what should be very simple things. That is a major challenge. On Deputy Healy's question, the recommendation that the USC surcharge on the self-employed be removed is one we would welcome. It makes sense. It never really made sense to bring it in in the first place. It was a product of its time. The commission's recommendation in that regard is welcome.