Dick Roche (Wicklow, Fianna Fail)

Finance Bills, by definition, are dusty pieces of legislation. This is no different and there are dusty areas in it. However, it is a Finance Bill which touches on some very important measures, some of which are very subtle but which will have a major impact. It is important for a Finance Bill, particularly in the current climate, to strike the right balance. Therefore, it needs to be more than just a book-keeping exercise. This Bill is certainly more than that. The Finance Bill must operate within the difficult economic parameters within which we find ourselves and this Bill does this. It must also contain measures that enhance Ireland's attractiveness as a place to do business and create jobs. I accept the point made in Deputy O'Donnell's contribution that SMEs and their inventiveness have a particular role to play. I also agree with the Minister of State, Deputy Calleary, that we must address both sectors

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