Ireland EIRO CAR on SMEs in the crisis: Employment, Industrial Relations and Local Partnership
Disclaimer: This information is made available as a service to the public but has not been edited or approved by the European Foundation for the Improvement of Living and Working Conditions. The content is the responsibility of the authors.
It is estimated that about 85 per cent of enterprises in Ireland employ fifty people or less. In terms of employment share, it has been estimated that SMEs employ approximately 66 per cent of the total private sector workforce. With regard to sectoral distribution, it is estimated that more than 80% of small businesses are in the service sectors, with the remainder being primarily in manufacturing and construction. Both the services and construction sectors in Ireland have been particularly badly hit by the crisis in terms of firm closures and job losses. As SMEs make up a large proportion of these sectors it follows that they have been badly affected by the crisis.According to the Irish Small and Medium Enterprise Association (ISME), over the course of the crisis 50% of SMEs have implemented job cuts and pay cuts of up to 13% have also been introduced.
QUESTIONNAIRE
The accompanying questionnaire seeks information from national EIRO correspondents on a number of key themes, including:
- general information on the presence and operation of SMEs
- levels of employment in SMEs and any structural changes that have taken place since 2007
- measures that the government has taken to help SMEs to withstand the crisis
- interest representation in SMEs, including any social dialogue initiatives that have taken place, if these exist
- successful cases of local partnership in terms of maintaining employment
- views from the social partners
Block 1: Please provide general information about the evolution of SMEs in your country, focusing on:
Question 1.1: the number of SMEs operating, size class (1-9, 10-49 and 50-249) in absolute numbers and share in the national economy;
| 2005* | 2008 | 2009 | ||||||
|---|---|---|---|---|---|---|---|---|
| N | % | N | % | N | % | N | % | |
| 1-9 | 72,340 | 85.3 | ||||||
| 10-49 | 9,853 | 11.6 | ||||||
| 50-249 | 2,219 | 2.6 | ||||||
*Most recent data from 2004-2005, European Commission SME Fact Sheet
There is no data available after 2005, however, it is estimated that during the crisis a large number of SMEs have gone out of business and that job losses in SMEs have been substantial.
Question 1.2: their estimated share of employment by size class and economic activity (NACE 1 digit);
| 2005* | 2008 | 2009 | ||||||
|---|---|---|---|---|---|---|---|---|
| N | % | N | % | N | % | N | % | |
| 1-9 | 208,312 | 22.4 | ||||||
| 10-49 | 200,199 | 21.5 | ||||||
| 50-249 | 211,482 | 22.7 | ||||||
*Most recent data from 2004-2005, European Commission SME Fact Sheet
| SIZE (%) | Traditional Manufacturing | Hi-Tech Manufacturing | Construction | Distribution | Financial/ Insurance/ Business | Hotel/ Restaurant/ Other |
|---|---|---|---|---|---|---|
| Micro: 1-9 | 19 | 24 | 24 | 16 | 21 | 34 |
| Small: 11-19 | 15 | 13 | 28 | 26 | 19 | 29 |
| Small: 20-49 | 12 | 7 | 13 | 15 | 11 | 11 |
| Medium: 50-99 | 29 | 16 | 17 | 21 | 15 | 12 |
| Medium: 100-249 | 13 | 21 | 11 | 14 | 15 | 8 |
| Large: 250+ | 13 | 20 | 5 | 8 | 19 | 6 |
Question 1.3: recent developments in SMEs in those sectors where they have been more affected by the crisis (major restructuring, new technologies, big job losses, etc.);
It is estimated that up to 80% of SMEs in Ireland are in the service sector, with the remainder being primarily in manufacturing and construction. In 2005, 98% of businesses in the services sector employed less than 50 people. In 2005 there were 253,200 people working in the construction sector, 194,300 of these indicated they worked in small workplaces with less than 20 people. (CSO)
Both the services and construction sectors in Ireland have been particularly badly hit by the crisis in terms of firm closures and job losses. As SMEs make up a large proportion of these sectors it follows that they have been badly affected by the crisis.
In the services sector, which is dominated by SMEs, job losses have been huge. In 2009 alone, 25,369 jobs were lost in the sector. According to the NCB Purchasing Managers' Index (PMI) survey of services companies - ranging from banks to transport firms – in 2009 Ireland services sector shed jobs at the fastest rate in more than eight years.
Direct employment in construction has fallen from a peak of 286,000 to 129,000 in 2010 - with further job losses expected in construction-dependent industries. Many of these job losses would have been in SMEs. In July 2010, the Labour Court recommended a pay cut of 7.5% for construction workers following an application from the Construction Industry Federation (CIF) seeking pay cuts of up to 20% because of the collapse of the sector.
According to the Small Firms Association, in response to the crisis, 48% of small businesses decreased their total pay bill in 2009 (an average decrease of 19.74%), with 33% maintaining it at its previous level; and 43% have decreased their employee numbers, with 41% maintaining them at existing levels.
According to the Irish Small and Medium Enterprise Association (ISME), over the course of the crisis 50% of SMEs have implemented job cuts and pay cuts of up to 13% have also been introduced.
Question 1.4 types of contractual arrangements used for the workforce: for example, the ratio of standard (open-ended, full time contract) / atypical (long fixed-term, long part-time, temporary agency work) / very atypical (fixed-term contracts of under 6 months, part-time contracts of under 10 hours a week, on call working, work without a contract) per size of enterprises (1-9, 10-49 and 50-249);
No data on contractual arrangements but according to the Small Firms Association (SFA), since the crisis has hit many SMEs have introduced short time working, lay offs and renegotiation of terms and conditions in order to implement cost savings.
A 2010 Small Firms Association survey on pay and conditions in 1195 small companies (with less than 50 employees drawn from manufacturing, distribution, retail and services), found that the typical employee of a small firm earns €34,422 per annum, works between 37.5 (salaried) and 39 hours (manual) per week, enjoys 21 days holidays per year and has a 67% chance of being part of a company sick pay scheme and 60% chance of being in a company pension scheme.
The survey also found that the rate of pay for entry-level grades decreased across almost all job categories, reflecting the softening of the labour market. The average rates of basic pay varied from €365.10 per week (Cleaner) to €957.42 per week (Craft Chargehand). The respective range for salaried employees was €22,552 per annum (Trainee Laboratory Technician) to €55,507 per annum (Senior Engineer).
ISME found that over the course of the crisis 50% of SMEs have implemented job cuts and pay cuts of up to 13% have also been introduced.
Question 1.5: the type of work organisation that is common in SMEs. This could include working patterns, shift work, flexible working, remote working, and could also look at whether subcontracting is a widespread practice. The information should be provided per size class and in comparison with companies having more than 249 employees. Differences between economic activities should be taken into account.
No data, see Q 1.4
Questions 1.6: How far are SMEs involved in networks of enterprises? Please provide information by size of company and sector as far as possible.
Irish SMEs do not seem to be involved in networks of enterprises. The SFA said it was unaware of any networks of SMEs which have been formed in response to the crisis.
Block 2: Has your government undertaken any targeted measures to help SMEs to weather the crisis?
If yes, which ones:
- financial measures (access to credit/loans, provision of direct subsidies/credits)
- commercial opportunities (help with finding new markets, help with exports)
- support through the provision of consultants or other help
- simplification of administrative processes (i.e.: cutting red tape, simplification of hiring and dismissal rules)
- supporting job creation, (for instance, through reducing labour taxes)
- enabling temporary reductions in staff levels or in the overall working time of the workforce (temporary short-time working), eg through financial subsidy
- support for training
- other measures targeted at SMEs
Government’s Employer Job (PRSI) Incentive Scheme
The Employer Job (PRSI) Incentive Scheme, was launched in June 2010. According to the Irish Government, the scheme “will support job creation, and counter the drift of people into long-term unemployment and welfare dependency by exempting employers from liability to pay their share of PRSI contributions – 8.5% or 10.75% of gross pay.”
Under the scheme, any job created in 2010 which meets the scheme criteria will be able to benefit from the exemption. Qualifying jobs created in 2010 but before the scheme comes into operation will benefit from the exemption for 12 months from the scheme launch date. Qualifying jobs created after the scheme launch will benefit from the exemption for 12 months from the date the employment commences.
The provisional scheme criteria are as follows:
- The employee concerned must have been on the Live-Register (Unemployed) for at least 6 months;
- The job must be full-time and must be new and additional – employers will not be allowed to substitute existing employees to avail of the scheme;
- The employer will be required to furnish an up-to-date Tax Clearance Certificate;
- Employers will be limited to a maximum participation rate of 5% of their existing workforce or, for smaller companies, a maximum of 5 new jobs;
The job must last for 6 months or more. If it does not the PRSI exempt amounts will have to be repaid by the employer.According to the Department of Social Protection, the vast majority of the employers who have been successful applicants to the Scheme are employers in small to medium sized enterprises.
As of October 2010, 650 of the 665 applications made to the scheme were from companies employing less than 250 employees (ranging between 1 employee and 223 employees).
Employment Subsidy Scheme
The Government Employment Subsidy Scheme was launched in August 2009. At its launch the Government said it was making €250 million available as a subsidy scheme aimed at protecting 27,400 jobs which are at risk
The Employment Subsidy Scheme (Temporary) provides a subsidy of €9,100 per worker over 15 months - equating to a subsidy of nearly 20% of the average industrial wage. A maximum subsidy of €200 was available per full-time employee per week for the first 26 weeks, falling to €150, €100 and €50 respectively for each of the subsequent 13-week periods. The maximum subsidy payable to a single enterprise was €500,000.
Eligibility for the subsidy was restricted to firms that met certain criteria, including companies with a staff of at least 10 and those which exported a minimum of 30 per cent of their output. To be eligible, companies also need to be assessed as vulnerable in the current economic climate but viable in the medium to long term. Firms that received the subsidy were required to commit to retaining as many as 10 staff for every subsidised job.
State agency Enterprise Ireland examined companies which apply. Initially the scheme was aimed at exporting companies in the manufacturing or internationally traded services sectors. The Irish Small and Medium Enterprises Association (ISME) had criticised the scheme for being “far too rigid and confined to a small portion of Ireland's 440,000 businesses.”
In November 2009, the eligibility criteria for the scheme was extended to include non-exporting firms that employ more than 10 people, after it emerged that the take-up of the original scheme had been low. A total of €68 million out of a possible €250 million had been drawn down in the first round. Under the second round €67.2 million was allocated to companies. The scheme was suspended in summer 2010.
In total just €135 million of the €250 million was allocated under the scheme. A spokesperson for the Department of Enterprise, Trade and Innovation said the department had no plans to introduce a third round to the scheme, although it would be reviewing the situation. According to the Department the scheme had resulted in the retention of almost 100,000 jobs and that 1,717 companies had participated in it.
According to the Department of Enterprise, Trade and Innovation, of the 1,717 approvals, 1,631 reported employment of less than 250 employees in the Republic of Ireland.ISME chief executive Mark Fielding, was critical of the suspensions, he said that when the scheme was initially announced in June of last year, the Government said it would probably spend “about €1 billion eventually”, but that initially €250 million would be available. Mr Fielding said the scheme had also been for exporters only, so other companies could not avail of it. It also excluded companies with fewer than 10 employees.
Enterprise stabilisation fund
Launched in 2009, the €100 million Enterprise stabilisation fund aims to help companies sustain and develop their business during the crisis. The funding is provided primarily through preference shares, repayable after 5 years and typically at 3% coupon rate.
Half the fund - €50million - was available for investment in 2009, with the other half available in 2010.
Eligible companies should be:
- in the manufacturing and/or internationally traded services sectors
- judged by Enterprise Ireland to have a sound, robust and sustainable business plan that is financially viable in the medium term
- able to demonstrate financial commitment/contribution of promoters, banks, other investors etc. to the business plan
- businesses who can increase their turnover as the world economy improves
The scheme has been criticised by business groups because it excludes companies which operate exclusively in Ireland - including many retailers and hospitality businesses.
Up to October 2010, 203 companies had been approved for Enterprise Stabilisation Fund funding (accounting for 211 ESF projects). According to the Department of Enterprise, Trade and Innovation, 201 companies were SMEs employing less than 250 employees.
Initiatives on bank lending and credit
In July 2010, the Government announced it will ensure the banks release €12 billion in SME lending, up to 2012. ISME cautiously welcomed the announcement but said it was concerned that this additional finance may not be made available across all viable businesses in all sectors.
In August 2010 the Government held eight regional workshops on credit for small businesses. Those present at the meetings included representatives from business and farming organisations including the Small Firms Association, Irish Small and Medium Enterprises, Chambers Ireland, the Irish Farmers’ Association and the Irish Hotels Federation.
According to the Government, the submission of the banks’ tailored lending plans, together with the new internal appeals mechanism and Credit Review Office, are significant steps the Government has insisted on taking on behalf of SMEs who demand a credit return on the huge investment they have made in our banking institutions.
Car scrappage scheme
In the December 2009 the Government announced it was introducing a car scrappage scheme for cars of ten years or older. The scheme means a €1,500 reduction of Vehicle Registration Tax (VRT) on the purchase of a new low-emissions car when an applicable used car is traded-in against it. Many of the companies benefiting from this scheme would be SMEs as most car dealerships in Ireland would employ less than 250 employees. Alan Nolan, director general of the y Society of the Irish Motor Industry (SIMI), said the scheme was a great relief to industry. “Given the terrible year we’ve been through, this gives those working in it a sense that perhaps the worst may be over.”
Block 3: Please provide information on recent developments of social dialogue in SMEs, taking into account the employee representation arrangements in SMEs in your country.
Question 3.1.Please detail the evolution / recent developments in social dialogue with regard to SMEs and their employees (new agreements, new interest organisations and employee representations, etc.). Also, specify the relevant social partners.
According to the Small Firms Association (SFA), t many Irish SMEs have agreed changes with their employees at enterprise level in response to the crisis. Since the crisis has hit many SMEs have introduced pay freezes, short time working, lay offs and renegotiation of terms and conditions in order to implement cost savings.
In companies which are unionised (mostly larger SMEs – See Q3.4) such changes would have been negotiated with trade unions through collective bargaining at local level. Prior to December 2009 when IBEC withdrew from national level Social Partnership, these unionised companies would have been governed by national social dialogue.
In non-union SMEs changes are agreed directly with employees.
There is no evidence of new formations of employee representation due to the crisis.
Question 3.2: Please list any particular actions or initiatives that social partners have taken to support SMEs in the crisis or initiatives coming from the social dialogue.
The social partners have been involved in lobbying Government to support SMEs and employment but have not to date, instigated many particular initiatives.
One initiative from the social partners regards jobs in the construction sector. The Irish Business and Employers Confederation (IBEC), the Irish Congress of Trade Unions (ICTU), the Dublin Chamber of Commerce and the Construction Industry Council have joined together to call on Government to reinvigorate the economy by investing in Ireland’s infrastructure.
The groups believe that the Public Capital Programme should be maintained at a minimum of €5.5 billion per annum over the next five years, with a target of 5% of GDP for Government capital expenditure. Given Ireland’s remaining infrastructure deficit, this level would represent a positive investment plan relative to our EU partners, they maintain. Furthermore, they have argued that an increase in domestic demand will also reinforce the improving performance of the export sector and will ensure a balanced return to growth.
According to IBEC director general, Danny McCoy, “since 2007, more than 140,000 construction jobs have been lost, with employment in the sector dropping from 270,000 to 130,000. Government has a huge role to play in halting this process. With construction prices have fallen by 30%, now is an ideal time for Government to put in place specific investment plans representing good value for money to protect jobs and generate a return for the economy.” ICTU general secretary David Begg also underlined the link between growth and jobs, saying: “The only sustainable route out of this crisis is through job protection and the creation of new work opportunities. It is worth noting that whatever our differences on other major issues, there is consensus between unions and employers on the centrality of jobs to any recovery. Unfortunately, Government has been noticeable by its absence and its inaction. “It is our belief that the National Development Programme has already been cut back too far and this will damage our capacity for growth and future development. Unless there is sufficient investment in key infrastructure, there is a very real danger that we will erode and decimate our national skill base. A depleted skill base is hardly a sound foundation on which to build a smart economy.”
Question 3.3 What proportion of SMEs are members of employers’ organisations, and has this proportion changed since 2006?
SME membership has increased since 2006. Direct and indirect membership of the Small Firms Association (SFA) has doubled since 2006. Membership of the SFA now embraces approximately 8,000 organisations (all employing less than 50 people), as compared to 4,000 in 2006. Direct and indirect membership of Irish Small and Medium Enterprises (ISME) has more than doubled in the period 2006 to 2010. ISME now has approximately 8,500 members organisations, as compared to 3,500 in 2006. ISME and the SFA have been in direct competition for members since a number of old SFA members left the Irish Business and Employers Confederation (IBEC) (Ireland’s main employer organisation, mainly representing big business) over ten years ago to form ISME. Despite this increase, the total number of SMEs in Ireland is approximately 160,000, so only a relatively small proportion of SMEs are members of employer organisations.
Question 3.4 What is the level of union membership in SMEs, and how has this changed since 2006? and what are the sectors of relative union strength and weakness?
As can been seen from the European company survey data below, the degree of employee representation in Irish SMEs is low. In fact, there is direct link between increasing company size and increasing levels of employee representation. For firms employing 10-19 workers, less than 5% indicated was union representation in the company and 9% said there was a works council. . This increased slightly to 10% (or 12%) for companies with 20-49 employees, and increased again to 35% (30%) for companies employing 50-249 workers. Large companies in Ireland employing more than 250 workers had the highest levels of employee representation, with 62% of large companies saying there was union representation present or 50% indicating there was a works council.
Overall, union strength in SMEs is mainly concentrated in traditional manufacturing sectors. Unionisation is rare in newer expanding sectors like IT and software development. According to 2009 data from the ESRI in ‘Changing Workplace: A Survey of Employees' Views and Experiences’, “trade union recognition in the private sector ranges from a low of 22 per cent of employment in Financial/Insurance/Business Services to a high of 53 per cent in Construction”.
Question 3.5 Please report on the existence and type of employee representation at company level, broken down by firm size.
| Type of representation | Size | Yes | No | DK | Total |
|---|---|---|---|---|---|
| Trade union | 10 to 19 | 5 | 95 | 0 | 100 |
| 20 to 49 | 9 | 89 | 1 | 100 | |
| 50 to 249 | 35 | 65 | 0 | 100 | |
| 250 plus | 62 | 38 | 0 | 100 | |
| Works council | 10 to 19 | 9 | 91 | 0 | 100 |
| 20 to 49 | 12 | 86 | 2 | 100 | |
| 50 to 249 | 30 | 68 | 2 | 100 | |
| 250 plus | 50 | 49 | 1 | 100 | |
| Health and Safety representative or committee | 10 to 19 | 56 | 43 | 0 | 100 |
| 20 to 49 | 67 | 33 | 0 | 100 | |
| 50 to 249 | 84 | 16 | 0 | 100 | |
| 250 plus | 88 | 12 | 0 | 100 |
Source: European Company Survey, units of observation are single unit enterprises.
Block 4: Please provide general information on local partnership in your country and describe two cases of SME local partnerships with a social dialogue aspect aimed at maintaining employment levels or supporting job creation during the crisis. These could include cases of sectoral, regional or local networks with other SMEs, or partnerships with public institutions, research and development bodies and social partner organisations. Please note that the focus should be on the social dialogue aspects of local partnerships.
Question 4.1: Background information: Before describing the cases, please briefly provide information about the importance of local partnerships in your country: What are the main characteristics? Are they new developments because of the crisis? If so explain the goals and what the new patterns are. Are SMEs normally involved in local partnerships? And are social partners usually involved?
Firstly, the Area Development Management (ADM) initiative was established in 1992. Twelve area-based (non-profit) companies were established with the responsibility of co-ordinating the activities of state agencies aimed at local disadvantaged groups. “The local partnerships set up under the Area Development Programme had a wide remit. But in essence they were given three core responsibilities: (1) help the long-termed unemployed back into the job markets; (2) assist prospective entrepreneurs (particularly those from a low income background) establish a business; (3) support more traditional community development projects, especially for particularly vulnerable groups” (Teague & Murphy, 2004). The organisational structure of each area partnership was designed along partnership principles. They have a tripartite structure with members of the various partnership boards consisting of representatives from the community/voluntary sector, public agencies and the traditional social partners (Turok, 2001; Teague & Murphy, 2004).
Secondly, there are 35 County and City Enterprise Boards (CEBs) in Ireland. The role of the Boards is to develop indigenous enterprise potential, to stimulate economic activity at local level and to promote micro-enterprises (10 or fewer employees). The CEBs were established in October 1993. An important feature of the CEBs is that they include representatives of all the main sectors in the local community, including social partners, representatives from the county council, state agencies and local voluntary groups.
In June 2010, the Minister for Enterprise, Trade and Innovation announced in the context of the recommendations of Report of Special Group on Public Service Numbers and Expenditure Programmes and continuing pressures on the public finances and staffing resources, he was evaluating the appropriateness of the current structures of the 35 CEBs. In October 2010, the Taoiseach, announced a €3.3 million funding boost for the CEBs to be paid out before the end of 2010 which would create more than 450 jobs.
Question 4.2: Describe two case studies of SMEs local partnerships aimed at maintaining employment levels or job creation during the crisis, focusing on the social dialogue aspect and the involvement of the social partners.
The cases selected should include the involvement of social partners unilaterally or social dialogue. Please try to answer – where possible – each of the bullet points separately.
- Type of measure – heading for the case
- Region, sector, types of companies involved, company size.
- Period of initial establishment of the partnership
- Actors involved in the local partnership
- What was the trigger for the specific action?
- Which specific actions have been taken to maintain employment levels/support job creation during the crisis.
- What was the role of the social partners or social dialogue?
- To what extent has the initiative proven to be successful?
- Which governmental/social partner support measures/general policies deemed to be successful and crucial for the outcome?
- Add any other relevant information you find interesting for the success of the case
No such case studies
Block 5: What are the main views of the social partners in your country regarding the functioning of SMEs in your country, the particular issues they face, the main employment and organisational trends in SMEs and the measures available to help them to weather the crisis.
In the main, the social partners – both employer and employee representatives - have been critical of Government support provided to SMEs during the crisis and both sides have strongly called for some type of jobs plan or stimulus programme to aid employment in SMEs and in the wider economy.
In addition to the jobs crisis and labour costs, SMEs in Ireland face issues concerning fixed costs and the cost of utilities. Furthermore a reported lack of availability of credit is a huge issue for Irish SMEs.
According to the Avine McNally, acting director of the Small Firms Association (SFA), “small Irish businesses have taken harsh steps to regain cost-competitiveness, but many costs are either rigid or are regulated by the State and have not fallen. When these costs are passed on to the rest of the economy, competitiveness and jobs are lost. Government needs to urgently tackle the business competitiveness issues that it directly impacts on.” She has called for “strong leadership from Government. There has been a lack of an employment strategy in 2009, but in 2010 the Government must realise that the jobs crisis is very real and they must take immediate action to create opportunities for people and to allow businesses to sustain employment by mainstreaming existing pilot schemes into the broader business community, and reducing the cost of employment, specifically employers’ PRSI. It is vitally important that we don’t allow a whole new generation to be lost to long-term unemployment or emigration.”
According to ICTU Legal & Social Affairs Officer, Esther Lynch, Ireland is “probably the only EU state that has not intervened directly to either save or create jobs and we now have one of the highest unemployment rates in the EU.” She said that in 2009 “the number of unemployed increased by 133,577, compared to 2008, which saw an increase of 119,642.”
“We need decisive action to stem the job losses and create employment,” she said. Ms Lynch pointed out that ICTU had repeatedly advanced proposals for a coherent, official jobs' strategy, which Government had failed to take on board.
Commentary by national correspondents
Irish SMEs and the sectors they are most prevalent in have been badly hit the economic crisis. In response, according to employer associations ISME and SFA, job losses, pay cuts, lay offs and short-time working have been widely introduced by SMEs.
Labour cost competitiveness will continue to be a top priority for small businesses in 2010, but according to the SFA SMEs are now displaying a more positive outlook. ISME also feels there are indications that the level of job losses is starting to ease in 2010, but it will still be a considerable period before net job creation is recorded in the SME sector.
Overall, employer associations have been very critical in relation to Government policy of supporting SMEs during the crisis. Jim Curran, head of research in ISME expressed concern that “we now have a two-speed economy, with the multinationals driving ahead and the SME sector lagging behind. However, a real worry is that future growth in capital intensive multinationals, without a corresponding increase in the labour intensive SME sector, will lead to jobless growth. There is a real concern that government policy will now be influenced by the recent economic growth statistics of the multinationals, instead of tackling the core problems of SMEs, namely competitiveness, lack of credit and late payments. It is imperative that these issues are addressed so that future economic growth will be accompanied by net job creation and not solely reliant on the expansion of foreign-owned companies.”
References:
- ISME
- SFA
- CIF
- ICTU
- CSO Small Business report
- Department of Enterprise, Trade and Innovation
- Department of Finance
- Irish Times
Roisin Farrelly, IRN Publishing