I want to speak on behalf of the small businesses that are the backbone of our local economies. They are the real heroes at local level in light of the extent to which they invest local, spend local and hire local. These businesses are under huge pressure as a result of increased costs, something that is acknowledged on page 15 of the programme for Government. The programme for Government contains a commitment to making changes to employers' PRSI to ease the pressure on small businesses. Is consideration being given to a PRSI rebate scheme for employers that would be linked to lower paid employees and that will ease the pressure on these heroes at local level, many of whom are in the eye of a perfect storm in the context of increased costs?

SMEs remain the backbone of the Irish economy. While this country proudly has a good tradition - and one we want to continue - in terms of foreign direct investment, including in the Deputy's county, the biggest employer in Ireland remains small- and medium-sized enterprises the length of breadth of the country. This is why we took a number of measures in the budget to support small businesses, to protect jobs and to try to maintain competitiveness. We also brought forward the reduced VAT rate on gas and electricity for SMEs and the reduced VAT rate on hospitality will come into place on 1 July. The Minister, Deputy Burke, has established the cost-of-business advisory forum. This will consider all of the costs that businesses face, and particularly small and medium businesses, and any regulatory, infrastructural or policy or budget changes that should be addressed. Specific measures as to what we may or may not be able to do in the budget are a matter for budget day. I assure the Deputy that the next budget, just like the most recent one, will be about protecting jobs and supporting Irish businesses.