Catherine Connolly (Galway West, Independent)
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23. To ask the Minister for Finance the status of the research and collection of data on property vacancies by his Department with a view to introducing a vacant property tax; if the data collection has been concluded; when this data will be published; when he expects to bring proposals for the vacant property tax before Government; the estimated timeline for the expected introduction of the tax; and if he will make a statement on the matter. [9681/22]

Richard Bruton (Dublin Bay North, Fine Gael)
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62. To ask the Minister for Finance if he has received preliminary returns from the local property tax which might shed light on the case for a tax on properties left vacant for a long period; and the issues to be considered in framing such a tax. [9458/22]

Catherine Connolly (Galway West, Independent)
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This is a factual question. I was not expecting it to come up.

Paschal Donohoe (Dublin Central, Fine Gael)
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The Deputy should have ended on better terms.

Catherine Connolly (Galway West, Independent)
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I always strive to end on good terms so I will use my 30 seconds to bring the Minister back into good humour. He might address himself to the factual question here regarding the status of the research by the Department and the Minister relating to the collection of data on property vacancies and so forth. I will not use up the time as the question has been set out.

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 23 and 62 together.

I am glad to assure that my humour is good. I am just answering all the questions that are put to me, including by the Deputy. Regarding where things stand with that, I will spend time trying to find the written material here and would do so at the expense of answering the Deputy's question. The Revenue Commissioners are currently assessing the data they received as part of the local property tax returns. I expect that information will be available to me in the second quarter. When that information comes in I will share it with the Deputy and other Deputies who have a keen interest in this matter. I hope that will guide me in the design choices we make in a tax to tackle this issue.

Catherine Connolly (Galway West, Independent)
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I thank the Minister and accept his answer on this. I wish I could use the time to go back to the other question, but the rules preclude me from doing that.

Paschal Donohoe (Dublin Central, Fine Gael)
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I am sure the Ceann Comhairle would be liberal in his application of those rules on this occasion if there are any matters the Deputy believes I have not answered.

Catherine Connolly (Galway West, Independent)
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I would be delighted to follow up on the last question relating to the small and medium enterprises which have been identified. If the Minister chooses to answer that in the spirit that it is asked, I will be delighted. As the backbone of the country a substantial proportion of the small and medium enterprises are in trouble, notwithstanding all the Government's supports which must come to an end at some stage. However, targeted supports are what is needed or a targeted response. We know that as well from another Department's review of the Údarás na Gaeltachta companies. The vast majority of companies in the Gaeltacht areas have fewer than ten employees, so they are particularly vulnerable as well.

Paschal Donohoe (Dublin Central, Fine Gael)
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As I said, and the Minister of State, Deputy Fleming, was the first to say it, we appreciate the fundamental importance of these companies to the operation of our economy and we recognised that through the support schemes we had in place. To deal with the Deputy's question regarding the future, I will park the EWSS for now, given that we have discussed it already. What does the future hold? The future is, first, to look at what role Enterprise Ireland can play in supporting small and medium-sized companies to scale up and become more innovative, with all the change that is under way and the challenges the Deputy referred to. Second, we have to look at funds such as the additional funding that is being made available to Ireland through the recovery fund and the Brexit adjustment reserve fund and see if we can use that type of funding to support SMEs in particular parts of the country that are being adversely affected by the issues we have touched on this evening. It will be an ongoing focus of mine in the implementation of this budget and beyond to try to deal with particular issues that are affecting the viability of Irish SMEs. I agree with the Deputy about their fundamental importance and the need for us to continue to find ways to support them.