Niall Collins (Limerick County, Fianna Fail)
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84. To ask the Minister for Finance his views on the estimated cost to the Exchequer of a proposal by an organisation (details supplied). [38295/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Deputy will be aware that my predecessor announced in Budget 2017 the Government's intention to introduce a new, SME focused share-based remuneration incentive in Budget 2018.  This is a complex undertaking as a focused scheme of this nature needs to comply with State Aid regulations and therefore requires EU approval. The intention of this incentive is to support SMEs in Ireland in their efforts to recruit and retain key employees. Work on the development of the incentive has been ongoing throughout the year, and it remains my intention to announce the details of this scheme in Budget 2018.