I acknowledge all of that and in no way want to suggest the Minister is not focusing on SMEs. I acknowledge all of the work that is being done. I know SMEs are the backbone of the economy. The quibble I have in relation to the VAT 9 reduction is that it is across the board. That does not mean that big businesses are not valuable - of course, they are - but they do not need the reduction in the way that small businesses do. We have had this conversation previously and I would much rather see a targeted relief for sm…