Simon Harris (Wicklow, Fine Gael) | Oireachtas source

It goes back to the point that, first, one can only apply the knowledge development box to a fraction of the patent and it only applies to the profits that originate from that fraction. That is the control. I do not see why there is a need for an upper limit on the amount one invests in terms of developing patents and copyrights in this country and the proportion of that one makes a profit on. The factual answer is no, there is no upper limit.