Mairéad Farrell (Galway West, Sinn Fein)
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Gabhaim buíochas leis na finnéithe as teacht os comhair an choiste.

My first question is for Mr. Brady but all the delegates could probably answer it. It relates to a research and development tax credit and how it could be targeted better to assist SMEs. When I met IBEC representatives in the west, this was raised with me. I am quite interested in it. Based on my conversations, I note people just cannot get the credit. What are the biggest barriers?