Aindrias Moynihan
Question:13. Deputy Aindrias Moynihan asked the Minister for Enterprise, Tourism and Employment his assessment of the impact of his Department’s SME test; and if he will make a statement on the matter. [13383/26]
View answerThursday, 19 February 2026
Questions (13)
Written answers
The SME Test encourages policymakers across Government to apply the principle of “think small first” and consider the impact that any new measures may have on SMEs, and to mitigate against those impacts where possible.
This approach helps ensure that new policies are designed in a way that supports SMEs and reduces unnecessary burdens on them.
In May 2024, the Government committed to ensuring that an enhanced SME Test will be applied to all major new measures. Then, in October 2024, the Government formally approved the enhanced SME Test and Guidelines.
Under the current Programme for Government, we have committed to "rigorously implement the SME test to scrutinise every new piece of legislation and regulation for its impact on SMEs".
In addition, the Action Plan on Competitiveness and Productivity published last year also states that, “all Government Departments will apply the SME test to all measures, in particular to policy initiatives where it is proposed to increase costs on small business and include the SME Test in the Government handbook.”
In terms of impact, we are seeing a growing and more consistent use of the SME Test. In 2025, 33 SME Tests were applied by 10 Government Departments. This compares to 26 SME Tests applied by 8 Government Departments in 2024.
The year-on-year growth of almost 27% in the number of Tests applied in 2025 is a good indication that the enhancements, implementation group and Government commitments are having an impact.
I am keen for this number to continue increasing year on year, and my officials and I are exploring ways to strengthen the consistent use of the SME Test across Government.
To support implementation of the SME Test, my officials have delivered information sessions to several Government Departments. Training and resources were also made available to all Departments in 2025 through the OneLearning platform. Additional resources are being developed and will be accessible to civil service policymakers at any time through OneLearning.
Each Department is also expected to publish SME Tests on their websites, ensuring transparency and accessibility.
I can assure the Deputy that my Department will continue to work with all Departments through the cross-Government network to support and monitor the application of the SME Test, and to ensure that it is applied consistently and effectively across Government.