Emer Currie (Dublin West, Fine Gael)
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378. To ask the Minister for Enterprise, Trade and Employment the way in which the updated SME test, published in July 2025, is implemented in practice; and if he will make a statement on the matter. [51700/25]

Emer Currie (Dublin West, Fine Gael)
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379. To ask the Minister for Enterprise, Trade and Employment the expected additional costs of the amendments made to the SME test; and if he will make a statement on the matter. [51701/25]

Alan Dillon (Mayo, Fine Gael)
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I propose to take Questions Nos. 378 and 379 together.

The SME Test is a tool that encourages policymakers across Government to consider the impact that any new measures may have on SMEs, and to mitigate against those impacts where appropriate. The SME Test was designed to invite consideration of less stringent compliance requirements for smaller companies, where appropriate and proportionate, including simplification of regulatory adherence through the use of templates, reduced regulatory thresholds for SMEs, and the use of exemptions where possible. The Test also acts as a reminder to policy makers of the “think small first” principle.

Officials from the Small Business Unit in my Department chair a cross-Government network on implementation of the SME test. This network meets on a quarterly basis to share best practice and discuss issues relevant to improving and enhancing application of the SME test.

In May last year Government commitment to ensuring an enhanced SME Test will be applied to all major new measures. Then, in October, Government approved the enhanced SME Test and Guidelines. My Department worked closely with the cross-government network when developing the enhanced SME Test and guidelines.

The Programme for Government commits to “rigorously implement the SME test to scrutinise every new piece of legislation and regulation for its impact on SMEs, ensuring that any obligations that increase business costs are phased in and that there is consideration of the broader implications of any decisions affecting businesses across government.”

The recently published Action Plan on Competitiveness and Productivityalso states that, “All Government Departments will apply the SME test to all measures, in particular to policy initiatives where it is proposed to increase costs on small business and include the SME test in the Government handbook.”

In 2024, 26 SME Tests were applied by 8 Government Departments. Since reporting began in 2021, and up to the end of Q2 2025, a total of 62 SME Tests have been applied across 13 Government Departments.

Responsibility for considering and applying the SME Test lies with the Department drafting the proposed measures. A list of the measures and Departments who have applied the test can be found at:

To support implementation of the SME Test, my officials have delivered information sessions to several Government Departments. A training video was made available to all Departments in Q1 2025 through the OneLearning platform, and additional resources are being developed to be accessible to civil service policy makers at any time through OneLearning.

Each Department is also expected to publish SME Tests on their websites, ensuring transparency and accessibility.

My Department will continue to work with all Departments through the cross-Government network to support and monitor the application of the SME Test. There are no additional costs associated with this work.