Mr. Hugh Kelly:

I am no expert on this but I understand the reason for the differences with Denmark is the tax issues we have raised, which do not disincentivise the market. Linked to that and the capital gains tax question, it is also my understanding that in Germany, for example, where they have managed to build a fantastic family business culture, a business of any size can be passed on without suffering a penalty. That is not the case here.

The Government has not given a commitment regarding the safety net. I have not come across any mention of that.

As an employer, at one stage I had 12 staff and three were on maternity leave. I was, therefore, down 25% of my staff. Female entrepreneurs come out of the experience of working for other people. I hate to say it and most people do not say it out loud but there is a worry as a small business about taking on women who may have children. One wants to be supportive of the family. I have a family and I understand the role my wife plays and how important it is to the family but the lack of support for businesses with ten or fewer people when staff go on maternity leave - which is for a long time and this is positive - is a significant difficulty for the owners.

It is an extra challenge when one competes against much larger employers who have the resources to sustain and weather gaps that result from maternity leave. It is an important challenge that must be overcome. If some businesses do not take on female employees it will cut off the future supply of female entrepreneurs.