Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

They sure can be. The Deputy has heard my rationale for believing that this particular change is not merited. It is because of the array of supports already in place. One could go so far as to make the case, given that it has just committed to a massive capital investment programme for a national broadband plan to facilitate working from home, that the State has made the intervention required and that overlaying this with a scheme of tax credits is not required. That said, as always, we want to find ways to encourage work and entrepreneurial activity outside of our cities. The Minister of State, Deputy Moran, has reminded me of the work under way with regard to enterprise hubs. This is driven by local authorities outside of our cities. I have no doubt at all that as we complete this Finance Bill and, soon afterwards, begin work on the next, the Department of Finance will look at any additional changes that may be needed to support jobs and economic activity outside of our larger cities.

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