The Programme for Government approved by Fianna Fail, Fine Gael and a group of Independent TDs includes commitments to set up a Cost of Business Advisory Forum and a new Small Business Unit in the Department of Enterprise to back small business, ensuring they have support and a dedicated focus in government. 

The new Government has pledged to bring forward measures to support SMEs, in particular the retail and hospitality sectors, acknowledging the increased cost pressures on these sectors and the programme says this will entail changes to VAT, PRSI and other business taxes.

It has also committed to introduce a new Living Over the Shop scheme.