One of the most damning indictments of this Government's performance has been its failure to protect jobs and living costs by tackling grossly excessive and extremely damaging insurance costs. Small enterprises employing 20 to 30 people are expected to pay employer's liability insurance of €60,000 per annum. How can such small enterprises keep trading when, in a declining market environment, there is a 40% hike in insurance, not on a phased basis but in one fell swoop? The more people they employ, the more punitive the insurance premiums become.