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

I am virtually positive that is the case but I will come back to the Deputy to confirm that. I will provide that full clarification when we are debating the Finance Bill. As I have said, if businesses have a trading relationship with the Revenue Commissioners under case I, they are included in the scheme. There are some positive signals on the design of the scheme. The feedback is that the number of businesses that are not participating in it at the moment is less than it was when we were bringing forward other similar schemes during the Covid era when, as the Deputy will recall, our time was consumed as much by the businesses and sectors of the economy that were not in the scheme as it was by those that were in it. Clarity in relation to trading income should allow the inclusion of many of the businesses and retailers to which the Deputy has referred. I expect the vast majority of them will have the opportunity to enter this scheme.

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