Our corporate tax regime has played a significant role in our economic success over the past few years and most people will agree that the business sector has prospered. The Government is committed to maintaining an attractive climate for enterprise and I am happy that the standard rate of corporation tax will be reduced to 12.5% from 1 January next as planned. However, in the interests of equity, all sections of the community must be seen to shoulder their fair share of the burden in the present situation. It is, therefore, appropriate that in these difficult times the Minister should look to the business sector when seeking to raise additional revenue.