I propose to take Questions Nos. 21, 26 and 56 together.
I share the view of the Small Firms Association that the redevelopment of North-South trade links affords a tremendous opportunity for small firms. I can assure the Deputy that I am acutely aware of the problems and difficulties which small businesses face and that I will be taking account of those problems in framing the forthcoming budget.
Although there has been very substantial progress on tax reform in recent years, I and my colleagues are very aware that a lot more needs to be done. Accordingly, our programme: A Government of Renewal contains a commitment to accelerate the process inter alia by:
targeting lower paid workers and young new job entrants, through a combination of measures aimed at taking them out of the tax net, and the development of a reformed system of PRSI contributions and other measures;
widening the standard rate tax band, with the aim of ensuring that only those on higher incomes would pay tax above the standard rate; and,
increasing personal allowances by significantly more than the rate of inflation.
Budgetary policy on tax and PRSI will target resources at the promotion of sustainable employment.