Jennifer Carroll MacNeill (Dún Laoghaire, Fine Gael) | Oireachtas source

The Senator is right. Anything that increases the administrative burden is difficult, particularly in the first instance. That is why it is important to have a flexible approach to begin with. Once one gets into a new reporting practice, however, it tends to be embedded in the practices of the business. If we can get to a point where more compliant businesses are being audited less frequently or having to draw less attention from Revenue, there is a benefit in the long run for already compliant businesses. I appreciate this is a new measure. It will enhance tax transparency, but it is a new requirement on businesses. I take on board the Senator's broader point in respect of small businesses and the supports that are important for them. We have introduced several schemes that are important for society, such as those relating to sick pay and different forms of leave, but they are difficult in many respects for small businesses, particularly those with few employees, to absorb. I recognise that. There must be a balance within that all the time. We have made significant improvements to the workplace environment in general but we must recognise that small businesses are the engine of the economy and we must support them.