Mr. David Broderick:

I thank the Deputy. It is not just us but it is people like Ms Harrison and Ms Magnier and everybody here who is running their businesses. It is good to hear that.

I will touch on two or three of the points raised. The Deputy mentioned auto-enrolment. I can tell him what is happening currently, and Mr. Cummins alluded to it earlier. There was a knock-on effect up the chain when the minimum wage was changed. Just last week, one of our members brought his staff in to talk about auto-enrolment and what it could potentially look like. Some were already in a scheme and some were not, so he was talking to people who were not in a scheme. The people who were in a scheme said that was fine but asked where the 1.5% increase in their wages was. I am flagging the probability that there will be more wage inflation. That is not to say that we are not supportive of auto-enrolment. We do have a pension issue.

We mentioned Revenue earlier. More common sense needs to come into play. Let us take as an example the enhanced reporting requirements and the small business exemption.

Instead of having a total of €1,500 when reporting on that, an element was put in whereby, after five payments, it was fully taxable. I do not know if people are familiar with the Easter egg example. If someone got a One4all card, an Easter egg and a bunch of flowers, he or she would be over the limit before long and fully taxable on that.

On Deputy Lawlor’s point about regulation, which crosses over, the Small Firms Association is cross-sectoral. Certain sectors, such as finance, technology and childcare - I am also responsible for Childhood Services Ireland - are highly regulated anyway. For a larger company to implement any regulation costs €1 per employee but for a small business, it is €10 per employee. That is something to remember when we are having this avalanche of regulation over time.

I do not know if there was anything more in particular the Cathaoirleach wanted to ask.