Pearse Doherty (Donegal, Sinn Fein)

I welcome the Minister's comment in relation to this. I am sure he is well aware that we do not really want a report, but if I do not say that it is a report, the amendment will be ruled out of order and I do not want to have a repeat of the conversation we had before the break. What we really want, and what we submitted in our alternative budget, is the PRSI exemption to be restricted to SMEs. Therefore, it would provide the support that, as the Minister rightly mentioned, the Indecon report found was important for SMEs while restricting it to that cohort of businesses, with the dual purpose of underpinning the Social Insurance Fund.

I hear what the Minister is saying. He is obviously not going to bring it forward in this Bill. I would argue that it should have been brought forward. The Indecon report is a 2024 report. There has been enough time to action this, but I take it that the Minister is not going to do that. We will continue to engage with him, but I will press this amendment.