Robert Troy (Longford-Westmeath, Fianna Fail) | Oireachtas source

I welcome the opportunity to contribute to this extremely important debate, which goes to the very core of supporting small businesses, particularly those in the retail sector. It deals with a very important component of our economy that has not in recent years received the attention it warrants. This Bill was published in August 2012, yet we are only discussing it in the Dáil two and a half years later. Granted, it has been through the Seanad.

Effectively we are talking about a business tax, because that is what commercial rates comprise. We must ask ourselves whether the system is equitable and whether the new Bill we are talking about will bring about more fairness. I do not believe it will.

Basically, this Bill tinkers with existing legislation that is based on something back in the 19th century. It is utterly archaic.

Before I get into a negative rant, I acknowledge the positives.

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