There is antipathy towards small businesses in the tax system. There is a glaring anomaly which sees us bend over backwards to accommodate the foreign direct investment sector, which attracts much industry to the country. Nevertheless, the domestic tax system penalises the self-employed sector. We had an opportunity to address this in the last budget but it was not addressed at the time. It is very obvious with a 55% marginal rate for self-employed rather than the 51% rate applied to general workers as there is no rational explanation for it. There is also discrimination against lower-income enterprises, with tax credits for all workers except the self-employed. That has the bizarre effect of penalising the lower-paid self-employed sector. I ask that such issues be taken on board in preparing the forthcoming budget for next October. It would be a welcome and positive step.

The Taoiseach is currently meeting representatives of the banks with regard to the mortgage crisis. In recent days there have been dramatic increases in bank charges for handling coins and smaller notes, which are used by small businesses. I ask the Taoiseach to take on board this matter in his discussions with the banks. My final point concerns energy costs. Oil prices have rarely been as low on the world markets but that does not appear to be having an effect on prices paid by the general or domestic consumer and our businesses. The energy costs are 6% to 8% higher than the European average. Will the Taoiseach examine that issue?

Hear, hear. Answer that one.

Deputy Fleming raised a number of points. There has been a dramatic reduction in the cost of oil, which has reduced the cost of energy and brought a benefit to the consumer through lower fuel costs.

Clearly, what has happened in the United States, where energy costs have dropped substantially, has changed the balance for industry and industrial costs, and there are indications that companies wish to sign long-term arrangements regarding energy costs for their particular industries.

Regarding the move by banks to increase charges so people will move to electronic payments and electronic online systems rather than cash, it is not appropriate in many cases around the country at present. I have received an amount of contact from small businesses in the retail sector which are having difficulties arising from that.

As regards the self-employed, everybody got the same treatment where the reduction of the tax burden was concerned, although obviously the Government was very careful to ensure that those on higher levels of income paid higher levels of USC. The low pay commission is meeting this week and it will report to the Government before the summer. The Government will reflect on that report and obviously it will also have to take account of the impact of any change for employers, as it has always tried to do. It is a case of not putting a tax on work, but of making it easier for businesses to be set up and to employ new people. There is a raft of schemes for that. The more people who are working, the more that is fed into the economy and the more it can grow. It is about having more people having good jobs, so they can have careers and opportunities in their local and regional areas where that is possible. We strongly support that and it is a central part of the strategy in the Action Plan for Jobs. We expect to beat the 100,000 new jobs target by the end of this year.