Alice-Mary Higgins (Independent)

I profoundly disagree. I believe we have seen the legacy of decades of waiting for an EU shift in position, which has led to a culture of impunity and the non-application of international law in respect of Israel. We are only now, after two months of starvation, seeing a shift. There are still nine EU countries that are not even considering a review regarding human rights under the association agreement, for example. We lead through moral leadership. To be clear, it would not be sanctions. A number of these measures would involve ensuring there is actual consistency with international law in how we conduct ourselves, how we use the resources or, indeed, how we apply the time and energy of our State bodies and those who answer to the Irish public. That is what shows leadership and shifts the dial. I do not believe that we will persuade Germany to change its position by not doing something. It is doing things that will lead to any effective action and will point to the gap in that regard.

There are clear questions in relation to these bonds, which we will have opportunities to follow up with officials directly. I do not share the confidence, given that there is no issue with issuing and approving prospectuses on what are named "war bonds" for Israel, that these very intelligent people, without guidance in relation to this public money, will be plying sense because fossil fuels and weapons make a lot of money. If their guidance is to make money and we do not give them clear, legislative, ethical indicators for how to act, they will seek to make the most money for the State but perhaps in a way that is damaging to the long-term future of all of us.

I have a final question in a completely different area. Time is running low. On the tax reliefs provided for indigenous businesses in the current context, the environment is shifting. Many of the tax reliefs we have set up for business are designed to support a fluid, but somewhat predictable, international financial environment, meaning investment, angel investors and movement. Is consideration being given to shifting how we apply tax reliefs to try to support areas where we know there will be an indigenous outcome and where we have a little more control of the controllables? For example, the angel investor relief and the revised entrepreneur relief funds seem to be almost designed to support a start-up that is then sold. Capital gains tax is reduced because they are being sold on. We need to be encouraging new start-ups, new businesses and entrepreneurs in Ireland not to sell on or cash out, but to become the seed for indigenous business. We have seen that in the tech area in particular where start-ups get bought, often by very large conglomerates. They are often bought simply so they will not compete. The Minister will know what I mean. It is time for a review or shift, so as not to reward the selling on of enterprises, innovative companies and start-ups, and for a shift to support them. Similarly, when we look to start up companies, we should look at co-operatives and, as others mentioned with regard to research and development, the knowledge development box. There is not even a minimal attachment of information around, for example, partnership with Irish institutions. In terms of our research and development tax reliefs, would it be possible to look for more information as a starting point and, ideally, more incentives, to support that research and development, which is tied not simply in-house in corporations, but directly to increasing the capacity, knowledge and research we have in the State, for example, in our higher level education institutions?