I am sure the Minister of State is aware that many small and medium sized businesses, particularly those in rural Ireland, are already struggling with rising costs such as insurance and wages. Will he not agree that in the current climate, a rise in commercial rates could have serious implications for these hard pressed businesses and, for some, could be the last straw? Many small and medium sized enterprises, particularly in rural Ireland, are currently operating on very slim margins but they all have to pay their commercial rates bill regardless of whether they are in profit.