John McGuinness (Carlow-Kilkenny, Fianna Fail)
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Question 186: To ask the Minister for Finance on the commitment in the programme for Government to direct the Revenue Commissioners to examine the feasibility of introducing on a revenue neutral basis a single business tax for micro enterprises with a turnover of less than €75,000 per annum to replace all the existing taxes on sole traders and small businesses, if such a direction has been given to the Revenue Commissioners; if so, when is it expected that the results of such an examination will be given to him; if not, when will such instruction be given; the taxes and charges it is envisaged will be included in such a single business tax; if he will make available to the House the results of such an examination; and if he will make a statement on the matter. [18886/11]

Michael Noonan (Limerick City, Fine Gael)
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The position is that I have not, as yet, directed the Revenue Commissioners to examine the feasibility of a single business tax as outlined in the Programme for Government. The Deputy will appreciate that the Programme for Government is a comprehensive document containing many proposals and commitments to be fulfilled over the lifetime of the Government. Among the first commitments in the Programme which we promised to deliver within the first 100 days of Government was the Jobs Initiative. This has been delivered on time in the past few weeks. I intend, over the coming weeks and months, to turn my attention to the other aspects of Programme for Government that are within my area of responsibility. This will include the proposal to examine the feasibility of a single business tax.