Garret Ahearn (Fine Gael) | Oireachtas source

I thank the Minister of State. I welcome the Bill and it is not before time that it has been brought through. I recognise the amendments have been ruled out of order due to the potential cost to the Exchequer but, to be fair to small businesses, this is in recognition of the fear they have of the cost element of this measure coming through.

To be fair to the Tánaiste, when he was here on Second Stage he recognised that and he has not ruled out some sort of rebate being brought in at a later stage. Obviously, the businesses themselves would like that to be done now and put in as part of this legislation, and we put this amendment forward to support them.

In the grand scheme of things, the Bill is very positive and is more than welcome. However, there is an element for small businesses that have been under severe pressure in the last year or two due to Covid and now the cost of living. I ask that this be taken into account. They want to work with the Government on this and they understand why this is being brought forward. We need to ensure that this group, which is essential to our economy, is protected and is not adversely affected in a significant away by this legislation.