The following motion was moved by Deputy Dara Calleary on Tuesday, 21 April 2015:That Dáil Éireann: notes: — the importance of the self-employed and micro, small and medium sized enterprises (SME) sectors to the Irish economy with 350,000 self-employed people and 580,000 people in enterprises of 50 people or less; — the disparity in tax treatment between the self-employed and PAYE sectors; — that certain social welfare benefits are not available to self-employed people such as Jobseeker’s Benefit and Illness Benefit; — the continuing difficulties being experienced by the self-employed and SMEs in accessing affordable credit; and — that Irish SMEs pay much higher interest rates than other EU countries for credit; recognises: — the domestic SME sector is diverse in nature and employs workers with a wide range of skills in all parts of the country; and — the success of Ireland in attracting foreign direct investment over many decades and the importance of giving a similar level of priority to the domestic enterprises; and calls for: — the introduction of an earned income tax credit for the self-employed on a phased basis of equal value to the PAYE tax credit; — the provision, on a voluntary basis, of a full range of social protection payments, including Jobseeker’s Benefit and Illness Benefit to self-employed PRSI contributors as part of a commitment to fostering an entrepreneurial culture as well as enhancing social solidarity; — an extensive information campaign by the Department of Social Protection to highlight the benefits and services available to self-employed people; — an expansion of the role of the Strategic Banking Corporation of Ireland to allow it to lend directly to SMEs and the self-employed with expansion opportunities; — incentivisation of entrepreneurs to set up new businesses by providing tapered relief from Capital Gains Tax; and an extension to the Credit Guarantee Scheme to assist Irish businesses whose loans are at risk of being sold to investment funds to refinance at affordable rates.

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