Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

I have not had time to read all the cross-references to all the legislation, although I remember debating intensely the knowledge development box at the time it was proposed in the Finance Bill. I ask the Minister of State to remind me what we are dealing with here. What does the existing legislation from the Finance Act do in terms of excluding small and medium-sized enterprise such that it is necessary to have a certificate that is directed at small and medium-sized enterprise? Does the Finance Act distinguish between different companies? Are companies over the threshold set out in this Bill currently benefiting? Is there certification for them and are they benefiting from the tax break? Does the legislation distinguish between small, medium and large enterprises?