Brendan Griffin (Kerry South, Fine Gael)
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27. To ask the Minister for Finance if he will consider the introduction of tax relief to stimulate new businesses and to protect existing businesses in rural area in these extremely difficult economic times; and if he will make a statement on the matter. [43170/13]

Michael Noonan (Limerick City, Fine Gael)
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The Deputy will be aware that it is not the practice of the Minister for Finance to discuss in advance the details of any measures which may be under consideration as part of the Budget and Finance Bill.