Aisling Dolan (Fine Gael) | Oireachtas source

I welcome the Minister of State to the House to speak on the Finance Bill. There are some very welcome changes to the Bill from the budget of this year. The increase to the USC is a measure that is particularly welcome.

We are always trying to look at the issue of remote working from rural perspectives, with a view to encouraging people to live and work in more of our towns and villages across the country. The income tax deduction amounting to 30% of the cost of vouched expenses for electricity, heating and broadband is really important. Broadband has been a really big issue. People want to ensure that they are getting quality from their provider. Usually, if they want to get a better download speed, they will have to pay higher rates. Therefore, it is most important that those in commercial areas who want to access really good broadband can do so and can get the rebate for it.

I am aware that the Minister of State's Department is not directly responsible for the promotion of the message about remote working and the reductions, but I am curious about how we are spreading the message and how we can ensure it is going out. We hosted a Grow Remote weekend in Ballinasloe last weekend. There was a heritage tour of the town. It was all about showcasing the region to people who may be considering a role in remote working. When I was speaking to people, they did not seem to be aware of the incentive I have mentioned. We should look at how we can work on promoting it.

The extension of the deduction of pre-letting expenses for landlords for a further three years is very welcome. I assume that applies to vacant properties. Perhaps the Minister of State can clarify that. I know that many people in my region are looking to renovate apartments, etc., above shop and retail units. The challenge they face relates to renovation costs, particularly now that certain costs are higher. What is there to support them? The extension I have mentioned is very welcome for landlords in terms of rental properties.

On how we are going to support research and innovation, I welcome the extension for a further five years of the corporation tax relief that the Minister of State has mentioned for start-up companies in the first three years of trading. This provides support to entrepreneurs who are setting up their companies and looking for support from the State. I welcome the measure.

The Minister of State mentioned the supports provided under the EWSS and what the Government has put in place in terms of PUP over the last year and eight months, which is very topical. I understand that this scheme will run at a graduated reducing level until April 2022. The challenge we have is that it will close to new employers from 1 January 2022. The Minister of State might like to comment on it. I know that the hospitality sector is looking for supports to be put in place. However, how do we have a level playing field if the scheme is going to be closed to new entrants? I understand that the CRSS has been brought in to support those employers and employees in ways. I thank the Minister of State for his time.