Simon Harris (Wicklow, Fine Gael) | Oireachtas source

When a company sells a product that derives some of its value from intellectual property, IP, but is not in itself IP then it will be able to avail of the KDB in relation to those products. The legislation provides that where any amount of the sales price of a product or service is attributable to one of the qualifying assets, namely, a patent, a copyright, a software or a third category of assets, then the portion of the income can qualify for KDB treatment.