John Halligan (Waterford, Independent) | Oireachtas source

The office referred to in the Bill only looks at the criteria for patentability. The taxation issue is for the Revenue Commissioners and has nothing to do with the Bill which relates to patenting.

It is not just to do with the individual or the small people who come together to form a company - sometimes not even a company - to come up with a product. There is the PTRLA, the funding for researchers in universities. A lot of that is on the other end of it as well. I have met many of them throughout the country and the last thing on their mind is whether they will get a tax break out of this. They are already being funded to do the research developments in 12 dedicated research centres throughout the country and in universities. I know that is not totally relevant to what the Deputy is saying.

Inevitably, some of those people when they leave university start to develop something themselves. That is what this is about. We want to encourage the ordinary person who comes up with an idea and thinks he or she can get employment as a result. We also want to encourage the researchers in universities who leave further education and do not get jobs in companies. I take the point the Deputy is making and I know it comes back to the Department of Finance.