As the Deputy may be aware, in May and June of this year, my Department undertook a consultation process on various taxation measures and how they might better support the small and medium enterprise sector.
In relation to the Key Employee Engagement Programme (KEEP), the purpose was to seek to identify potential changes that could help it to operate in a more effective manner in assisting SMEs.
The consultation included a very useful public event on 6 June at which various proposals were discussed in detail with stakeholders.
In the intervening months, my Department has further considered the proposals with a view to bringing forward a package of measures for my consideration in the context of the forthcoming Budget and Finance Bill.
As I am sure he will appreciate, and with less than a week to go to the Budget, it would not be appropriate for me at this time to discuss any such measure that may or may not be contained within the Budget and Finance Bill.