Small and Medium Enterprises

387. Deputy Ken O'Flynn asked the Minister for Enterprise, Tourism and Employment the policy instruments available to support SMEs that may have been affected by non-transparent or complex hedging structures in the 2007 to 2012 period; and his intentions to initiate a review of SME credit fairness and contract transparency in light of recent international allegations. [71169/25]

388. Deputy Ken O'Flynn asked the Minister for Enterprise, Tourism and Employment if any elements of the Credit Guarantee Scheme, SME Lending Code, or statutory protections for small businesses have been evaluated to determine if they would have captured or prevented the use of hidden contingent credit exposures within SME loan products. [71170/25]

144. Deputy John Paul O'Shea asked the Minister for Foreign Affairs and Trade the way in which her Department, together with Ireland’s trade agencies, is supporting small and medium-sized exporters, particularly agri-food and advanced manufacturing firms to expand into new markets; and if she will make a statement on the matter. [65256/25]

10. Deputy Barry Ward asked the Minister for Enterprise, Tourism and Employment the position regarding supports for any SME that will not benefit from the planned VAT reduction in July 2026; if targeted supports for small businesses that are facing increasing costs will be considered; and if he will make a statement on the matter. [59971/25]

14. Deputy Edward Timmins asked the Minister for Enterprise, Tourism and Employment the supports in place for small companies and businesses to enhance their understanding of profit and loss and cash flow; and if he will make a statement on the matter. [62194/25]

21. Deputy Ryan O'Meara asked the Minister for Enterprise, Tourism and Employment if he will report on the work of the new small business unit; and if he will make a statement on the matter. [62079/25]

24. Deputy Naoise Ó Cearúil asked the Minister for Enterprise, Tourism and Employment the seasonal supports available to small businesses in the food, catering, and hairdressing sectors during the 2025 Christmas period, in advance of the VAT reduction scheduled for July 2026; and if he will make a statement on the matter. [62146/25]

28. Deputy Shay Brennan asked the Minister for Enterprise, Tourism and Employment how Budget 2026 will support the SME sector; and if he will make a statement on the matter. [62048/25]

56. Deputy Erin McGreehan asked the Minister for Enterprise, Tourism and Employment the supports available to SMEs in view of the increase of cost of business, especially regarding the minimum wage and auto enrolment; and if he will make a statement on the matter. [61997/25]

69. Deputy Barry Heneghan asked the Minister for Enterprise, Tourism and Employment the measures his Department is taking to support small and medium-sized enterprises facing rising energy and business costs, particularly in the hospitality and tourism sectors; and if he will make a statement on the matter. [62164/25]

605. Deputy Eoghan Kenny asked the Minister for Enterprise, Tourism and Employment the supports available for small and medium enterprises affected by high commercial rents in Cork city; and if he will make a statement on the matter. [59038/25]

607. Deputy Eoghan Kenny asked the Minister for Enterprise, Tourism and Employment the supports available for small businesses in Cork city struggling with rising energy and insurance costs; and if he will make a statement on the matter. [59040/25]

104. Deputy Grace Boland asked the Tánaiste and Minister for Foreign Affairs and Trade to detail the collaborative efforts between his Department and Enterprise Ireland in supporting SMEs to overcome trade barriers and expand internationally; and if he will make a statement on the matter. [57070/25]

112. Deputy Grace Boland asked the Tánaiste and Minister for Foreign Affairs and Trade the way in which Ireland’s embassy and consulate network is being utilised to promote SME trade opportunities abroad; if he will provide examples of recent initiatives or successes; and if he will make a statement on the matter. [57069/25]

141. Deputy Tony McCormack asked the Tánaiste and Minister for Foreign Affairs and Trade the steps his Department and the diplomatic network are taking to support Irish small and medium enterprises seeking to enter new export markets; and if he will make a statement on the matter. [57060/25]

159. Deputy Peter Roche asked the Tánaiste and Minister for Foreign Affairs and Trade the way in which Ireland’s diplomatic network is being used to promote Ireland as a tourism destination, particularly in key overseas markets; whether additional initiatives are planned to strengthen tourism ties abroad; and if he will make a statement on the matter. [57137/25]

510. Deputy Tony McCormack asked the Minister for Social Protection the assistance or guidance his Department or agencies under the remit of his Department is providing to small business owners in relation to the introduction of auto-enrolment in 2026; and if he will make a statement on the matter. [57424/25]

138. Deputy John Clendennen asked the Minister for Enterprise, Tourism and Employment the measures being proposed by Government to enhance access to finance for scaling Irish SMEs, including in the context of additional funding provided in Budget 2026; and if he will make a statement on the matter. [55925/25]

378. Deputy Emer Currie asked the Minister for Enterprise, Tourism and Employment the way in which the updated SME test, published in July 2025, is implemented in practice; and if he will make a statement on the matter. [51700/25]

379. Deputy Emer Currie asked the Minister for Enterprise, Tourism and Employment the expected additional costs of the amendments made to the SME test; and if he will make a statement on the matter. [51701/25]

1. Deputy Rose Conway-Walsh asked the Minister for Enterprise, Tourism and Employment the measures he is taking to ensure that small- and medium-sized businesses can access affordable credit and avoid being burdened with high borrowing costs; and if he will make a statement on the matter. [51024/25]

28. Deputy Aisling Dempsey asked the Minister for Enterprise, Tourism and Employment the actions he is taking to enhance the SME sector in Ireland; and if he will make a statement on the matter. [50576/25]

46. Deputy Naoise Ó Muirí asked the Minister for Enterprise, Tourism and Employment the level of support available to small- to medium-sized enterprises to reduce the cost of energy, his plans to expand these supports in Budget 2026; and if he will make a statement on the matter. [50436/25]

60. Deputy Pa Daly asked the Minister for Enterprise, Tourism and Employment the measures he is taking to support SMEs to make the shift to renewable energy and upskill in green tech; and if he will make a statement on the matter. [50843/25]

62. Deputy Peter Roche asked the Minister for Enterprise, Tourism and Employment the supports his Department is putting in place to assist small and medium-sized enterprises, particularly those without dedicated HR capacity, to prepare for the introduction of the auto-enrolment pension scheme (details supplied); if he is aware that many SMEs in areas such as Galway east have reported receiving lit…