15. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the reason a graduated VAT system based on business size or turnover was not considered to support small and family-run SMEs; if his Department has examined such an approach to provide meaningful relief for community businesses; the alternative measures being developed to ease the VAT burden on smaller enterprises; and if he will make a statement on the matter. [64591/25]

Sentiment score: 0.14

I wanted to raise this as well to ask the reason a graduated-----

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Sorry, I am still new to the House.

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I would support a graduated tax system based on business size and turnover - a tiered system, like in other EU countries. I would particularly support small family-run SMEs. Is the Department examining such an approach to providing meaningful relief for community businesses? Are alternative measures being developed to ease the VAT burden on smaller enterprises? The Minister referred to this in his statement. I also raise the issue of the burden of the cost of renewing the general employment permit after two years. It is €1,500. For a small SME, that is a lot of cups of coffee and scones to be sold to reimburse the cost. I do not think it should be as high to renew the general employment permit after two years. I can understand the initial cost, but it should be reviewed for SMEs.

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I am not asking for more supports. I know there have been a lot of them, and I am proud of some of the supports in the budget. I am asking whether the Department is examining a tiered tax system based on turnover per business, say, €300,000 to €400,000, based on the differentiation in their turnover. The Minister spoke about supporting entrepreneurs. The current wage subsidy scheme needs to be reviewed for self-employed people with disabilities and self-employed entrepreneurs who are employing people with disabilities. Such a measure would be very welcome and long overdue. As I have stated in the House, my PA, Michael Reynolds, has a disability, but I cannot avail of the wage subsidy scheme to support him. It has not held him back. However, we need to review that for those in this House. The more people with disabilities we have near policymakers, the better we will be at dealing with and fighting for people with disabilities. If the wage subsidy scheme could be extended to Members of this House, it would really help us with that.

Sentiment score: 0.29