Robbie Gallagher (Fianna Fail) | Oireachtas source

I thank the Minister of State for her comprehensive response, which has given me comfort. Several businesses to which I have spoken appear to be unaware that this is coming in on 1 January, however. I welcome that Revenue will take a sympathetic, understanding and flexible attitude to this going forward but my main concern relates to small businesses. Large companies are probably better placed to handle an additional requirement such as this, but there is an additional time and cost factor here, particularly for small businesses with fewer than ten employees. The Government needs to be conscious at all times of the cost of doing business. We should be introducing measures to limit the administrative burden on businesses, rather than going in the opposite direction. I would like a common sense approach to be adopted not just in the context of this measure, but to the administrative burden that is placed on businesses from time to time.