Tom Fleming (Kerry South, Independent) | Oireachtas source

There is antipathy towards small businesses in the tax system. There is a glaring anomaly which sees us bend over backwards to accommodate the foreign direct investment sector, which attracts much industry to the country. Nevertheless, the domestic tax system penalises the self-employed sector. We had an opportunity to address this in the last budget but it was not addressed at the time. It is very obvious with a 55% marginal rate for self-employed rather than the 51% rate applied to general workers as there is no rational explanation for it. There is also discrimination against lower-income enterprises, with tax credits for all workers except the self-employed. That has the bizarre effect of penalising the lower-paid self-employed sector. I ask that such issues be taken on board in preparing the forthcoming budget for next October. It would be a welcome and positive step.

The Taoiseach is currently meeting representatives of the banks with regard to the mortgage crisis. In recent days there have been dramatic increases in bank charges for handling coins and smaller notes, which are used by small businesses. I ask the Taoiseach to take on board this matter in his discussions with the banks. My final point concerns energy costs. Oil prices have rarely been as low on the world markets but that does not appear to be having an effect on prices paid by the general or domestic consumer and our businesses. The energy costs are 6% to 8% higher than the European average. Will the Taoiseach examine that issue?

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