Louise O'Reilly (Dublin Fingal, Sinn Fein)
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I wish to add my own voice of sympathy to the Minister, Deputy Burke, who is not here. I thank the Minister of State, Deputy Higgins, for being here albeit under sad circumstances.

I have a number of questions. I have not brought the Estimate with me but I should be able to do it from my notes. If I get a bit lost, bear with me. Regarding the funding under jobs and enterprise development, is the power up grant being provided out of this allocation? On that, and as the man says, while I have the Minister of State, are businesses currently engaged in a rates re-evaluation process but are tax compliant, excluded or included? It is fine if there is a note or something to come after it. I am happy to receive that either.