Tax Code
Dail Éireann — 2025-12-09
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Barry Heneghan (IND), Dublin Bay North

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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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2025-12-09/debate/main
Retrieved: 2026-08-14T04:54:26+00:00
Sitting date: 2025-12-09