Brian Stanley (Laois-Offaly, Sinn Fein) | Oireachtas source

The big weakness in the rates system at the moment, even with the changes being proposed, is that no cognisance is being taken of ability to pay. There are many small businesses from which people are not even getting a week's wages at the moment. Some sole traders and those employing three or four people are not even getting a half-week's wages for themselves from their businesses. Consideration of ability to pay has to be built into the rates system. It could be based on the profits for the previous year. Some recognition must be given to this issue. This is a constant complaint that I have heard during my entire time as a public representative. It is what drives small businesses to the wall in many instances. It tips the balance and the businesses go from being in the black to being in the red. I know there is no easy solution to this problem because if we build in some provision, it may have a knock-on effect elsewhere. However, my party believes that some measure must be introduced into the rates system to take account of ability to pay.

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