Maria Byrne (Fine Gael) | Oireachtas source

I move recommendation No. 2:

In page 13, between lines 4 and 5, to insert the following: “Report on Small Benefit Exemption

8. The Minister shall within 3 months of the passing of this Act prepare and lay before both Houses of the Oireachtas a report on the potential broadening of the Small Benefit Exemption in such cases where the assistance provided is for energy and transport costs associated with employment. ”.

I welcome the doubling of the support, whereby a company will be able to give its employees up to €1,000 as opposed to €500. Some countries have broadened this provision further and looked at assistance on issues such as energy or transport costs for people travelling to work. In a couple of months, when we see how successful the small business benefit exemption has been working, perhaps it could be looked at further with a view to expanding it.