Ar an gcéad dul síos, gabhaim buíochas leis an gCeann Comhairle, an Teachta Ní Mhurchú. I thank the Ceann Comhairle for choosing this Topical Issue this morning. The power up grant was introduced following budget 2025 as an apparent replacement for the Government's refusal to reduce VAT rates. However, the criteria the Department laid down to local authorities for this grant have proven unworkable and unfair and leave many businesses locked out of the scheme. It is ironic that this scheme is called power up when so…