Mr. Aebhric McGibney:

I will give the Deputy an example. Dublin Chamber proposed an idea that was taken up by the Government when it introduced what is called the keep scheme. It is a share scheme for SMEs that are unquoted to allow staff to access it. If you want a rocket scientist in your tech company instead of them working for a big quoted company where their shares are visibly performing in the market versus an unquoted company, this is to give them access to shares. You can give an employee shares. Take-up of that scheme has gone through multiple revisions and remains low. In fact, it was referred to in the budget, so we have made suggestions. There is an inherent reluctance to open the floodgates and that is understandable if you are guardians of the public purse but I would say that for a number of the schemes, they are so restrictive that they limit accessibility. Our main proposal in budget 2026 was to get rid of them all and introduce a lower CGT rate of 20%.