Leo Varadkar (Dublin West, Fine Gael) | Oireachtas source

I agree absolutely that small businesses are in need of support. They are the biggest employers in Ireland. If we add them up, they employ more people than IDA and Enterprise Ireland companies and the Government combined. They employ people all over Ireland. We are doing a lot already, with the VAT reductions staying in place for another period, the improvements in the temporary energy business support scheme, TBESS, and other supports that are regularly offered through Enterprise Ireland and the local enterprise offices, LEO. We are not planning on having any particular task force in my Department, but work on this is very much led by the Ministers of State, Deputies Calleary and Richmond, through their engagement with small businesses in the small business forum. I know that many restaurants, unfortunately, have not been able to survive and have been closing in recent weeks. I am also seeing a huge number of new ones opening, which I think is very encouraging as well. We should not discount this.

Turning to the question of the windfall tax, my understanding is that this applies to profits made in 2022 and 2023. I am concerned that this was not a response that the Deputy got back from the Minister, Deputy Eamon Ryan, so I will check up on that. This was, however, definitely my understanding.

Regarding the staff of section 39 bodies, these are certainly not second-class employees and they are not second-class in terms of the work that they do.

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