Simon Harris (Wicklow, Fine Gael)

I thank Deputy Brennan for raising this issue. This Government is keen to support small and medium enterprises. They make up the backbone of our economy and every community that we proudly represent in Dáil Éireann. We have taken two measures already. The SME test makes sure that all proposals that come to the Government are put through the prism of what their impact on our small and medium businesses will be. We have established a new small business unit in the Department of Enterprise, Tourism and Employment. Obviously, Revenue applies the rules in an impartial way but I will certainly ask the view of the Minister for Finance and ask him to engage with the Revenue Commissioners and revert to the Deputy about this, because we certainly do not want to see any bureaucracy above and beyond what is required to ensure Revenue can do its job.

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