David Norris (Independent)

I am aware of that and it is precisely what I am addressing. I really want to make this final point. The recommendation refers to the benefits of job creation, but there is also the possibility of job losses. I would like to put this point to the Minister right from the beginning of the debate which I am taking very seriously, a Chathaoirligh, as you will appreciate from the tone I am employing and the serious matters I am addressing.

Self-employed persons and others not in the PAYE system who are required to make a projection for the next year do so in October, but the date has been brought back one month. I have been listening to people who represent the backbone of the economy by providing employment through their investment in their small companies. They have to make this projection and this payment. They are on the margins and barely able to survive. If they are to be required to make this tax payment one month earlier, they will find it impossible to do so and may go out of business. That would be a job loss and related directly to the tax provisions of this Bill. The Minister should take a look at this issue to see if there is flexibility. If they do not have the money from their own resources, they will have to apply to the banks for a loan to get them through this period and they might find it impossible to do so. Therefore, they might go out of business.