At the outset, I have to declare that I have a small company operating in Kerry. I have to make the Dáil aware of this because it could be construed by some that I have a conflict of interest. However, I want to highlight concerns by small subcontractors in many parts of the country who are being put under severe financial pressure and are struggling to survive. Some are going under because large payments of VAT and other taxes due to the principal contractor-----

Does this relate to legislation or the programme for Government?

It is on jobs and rural development, on page 42 of the programme for Government. Large payments of VAT and other taxes due to the principal contractors whom the subcontractors work for are being delayed, in many cases for long periods, by the Revenue Commissioners. The delay is rumoured to be caused by a shortage of staff in the Revenue departments. This is causing a vicious circle whereby the smaller operator at the end of the line is waiting too long for his €2,000 or €3,000 to pay wages to staff or make other payments. Such people cannot survive and are going under.

New regulations from June 2015 mean that subcontractors cannot be paid until the principal contractor logs the details with the Revenue Commissioners. How can one log in, in rural Kerry or other rural areas, when one has nothing to log in to? There is no broadband available there.

Let us go to the Taoiseach. The Deputy has made his point.

Regional action plans for jobs are being implemented. Clearly, they are designed to assist small companies, both start-ups and those expanding their business. If Deputy Danny Healy-Rae has a particular problem with some of the smaller companies in Kerry, he should bring it to the attention of the Minister for Jobs, Enterprise and Innovation so an effective system of early settlement of payments due can be put in place.