Mr. Sean Murphy:

The tax system already incentivises entrepreneurs nearing retirement in how they exit the business, and I am sure Deputy Collins and others are very familiar with those measures. Rather than having people wait or hanging on for retirement, why not let them exit a business and then use their resources and skills to create a new business? That is as opposed to hanging on and waiting for people to retire, or starting to scale back five years beforehand. It is about velocity of money and getting cash in circulation when we know demand is the big issue.