The budget did not include much of benefit for small businesses which are suffering greatly in the current climate. The one exception is the increased cost of business scheme, which apparently will be available to 130,000 small businesses across the country. All we really know about it at this stage is that it will be equivalent to 50% of the relevant commercial rights. Is it a rate reduction or a grant payable to businesses? I believe that would be a measure of the success of the scheme. Does a business need to be up to date with its rates to qualify for it?

I think €250 million is a lot of help for small business. The amount allocated to the Department of Enterprise, Trade and Employment is roughly double what was spent on the temporary business energy support scheme, TBESS. That gives an indication of the level of support being provided to small business. It is a grant and not a rate rebate, rate reduction or rate pause. However, there is a linkage to the rate payable by the business because that is how we know the size and scale of a business. The Minister, Deputy Coveney, and the Minister of State, Deputy Calleary, are very keen to have that scheme ready and have answers to all those questions and have the money paid out early in the new year.