Barry Cowen (Laois-Offaly, Fianna Fail)

Fair play to all the small and medium enterprises that have managed to hang on over the past few years. They will work with their accountants to hang on until the new year. Perhaps they will launch new campaigns, target certain niches or announce special offers to hang on to their employees. If their efforts do not work where will they be? They will decide to let their staff go now if the Government is going to take 50% from them. This is what employers are saying to me. If the Members opposite have not yet heard from employers because their telephones are too busy or turned off, I am sure they will meet them in their clinics this weekend. I advise them to make arrangements for a long day.

The question most people remember from last year's budget is: "what have you got against third children?"

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