It was only ever going to be a matter of time before some group in the business sector started pleading poverty and proffering the begging bowl to Government for a handout to tackle the cost of circumventing the Millennium Bug. Sure enough, this week, the Small Firms' Association produced a survey showing that 71 per cent of the 160,000 firms in the Republic could be forced to close temporarily because they have failed to plan adequately - or indeed at all - for the Y2K issue.

The SFA's approach is to seek a two-year tax write-off of capital expenditure associated with ironing out any problems in advance as well as a £10 million (€12.7 million) fund to facilitate oneon-one advice for small firms and a State-funded programme to push the process forward.

A couple of questions come to mind. First there is the two-year tax write-off. The millennium issue and the associated computer glitches are not hot news. These items have been on the agenda for several years now. What the SFA is saying is that because those in its survey singularly failed to act responsibly when faced with a foreseeable crisis, the State should take the hit. Why should it?

Then it wants taxpayers' money set aside to give it one-to-one advice on the Y2K bug and its avoidance. This comes from a sector which is normally first in line to call for the lowering of taxes. Should we now have one-to-one advice for all taxpayers to see how domestic items should be adjusted in the face of the inevitable disruption?

Ah but of course, there is the question of jobs. This is always a good argument when dealing with Government. Entrepreneurs keep reminding us lesser mortals in the PAYE sector that they assume the risks in setting up new ventures and creating employment and so should be able to reap the rewards. Quite true . . . and that is precisely what a large number of bright young entrepreneurs have done, creating businesses which will tackle the Y2K problem. These new jobs would be all the more sustainable if business had got its house in order sooner for Y2K. The rewards of business bring with them responsibilities and it's no good trying to pin the blame for any potential job losses on Government.