The 2013 Budget proposes, among others, income tax relief to individuals to the amount of R7 billion. Income tax relief, particularly to low-income earners, should be commended, given the tight fiscal environment. Relief is also offered to small businesses and social impact businesses by increasing the turnover threshold from R14 million to R20 million. The promotion of the establishment of small and socially oriented businesses as a way of supporting greater economic growth and indirect social assistance to communities is indeed critical to lowering the burden of costs to ensure employment creation. Tax breaks to small business support government's efforts to promote employment. We should also welcome efforts to support youth employment through employment tax incentives.