A Clare business owner is urging the Government to exclude the salary of public sector workers when calculating the national minimun wage.It comes as the newly formed SME Alliance, which involves a range of Irish Small and Medium Enterprises and trade union representatives, is appealing for immediate and essential reforms to taxation and output costs.The alliance claims that 48% of the workforce are employed by the public service or multinationals, which it believes does not reflect the reality for small firms.ISME Council Member and Director of St.Tola’s Goats Cheese in Ennistymon, Siobhán Ní Ghairbhith says the Government should focus on reducing the cost of living, rather than increasing costs for local businesses.