Eoghan Murphy (Dublin South East, Fine Gael)
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210. To ask the Minister for Finance his views on a submission (details supplied), given the changes introduced in budget 2016. [46796/15]

Michael Noonan (Limerick City, Fine Gael)
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In June 2015, I launched a consultation seeking the views of the public on the role that the tax system can play in encouraging entrepreneurship. In light of the responses received, the Department of Finance conducted a review to examine the effectiveness of the tax system in encouraging entrepreneurship in Ireland, and consequently whether there was scope for changes to the existing tax system and extant tax expenditures, or for the introduction of new tax expenditures. As the submission cited by the Deputy was considered as part of this consultation process I do not consider it would be appropriate to address it individually since it was just one of a large number that, collectively, fed into the review. This review in turn, informed my decision making in the context of Budget 2016.

The Deputy will be aware that Budget 2016 contained a considerable number of measures aimed at supporting entrepreneurs and these are documented on my Department's website, in particular as Appendix E to the Budget Book at and also at  .