Paul Coghlan (Fine Gael)

I fully support Senator Brian Hayes in his call for an independent assessment of Garda numbers and deployment. Senator Dardis also agrees and this House could encourage it.

The Leader is aware of the need for an increase in the audit exemption limit for small business, as proposed by the Institute of Chartered Accountants, a body which knows more than most about the need for us to sharpen our competitiveness levels. Many small businesses already face huge impositions in this high cost economy and the least we need is for the Government to act as a facilitator instead of an obstacle by providing a fair and equitable system. We must have a level playing field with the British, who have increased the threshold to €7.3 million. I suggest we should have the same figure. It behoves us all to recommend that the Government introduces the necessary amendment to facilitate this.