The lowdown: a budget wishlist for SMEs

Brian Purcell is president of the Institute of Certified Public Accountants in Ireland

It is vital that this year’s budget recognises and supports the SME sector in Ireland.

The following wish list, if delivered, would serve to further encourage entrepreneurship and support innovation in this fragile time of recovery.

Tax parity for the self-employed

The self-employed sector in Ireland continues to be discriminated against in terms of PRSI rates and USC rates. A self-employed person also does not receive the employee tax credit.

The impact of ...