Oireachtas Joint and Select Committees
Thursday, 9 March 2017
Select Committee on Jobs, Enterprise and Innovation
Knowledge Development Box (Certification of Inventions) Bill 2016: Committee Stage
2:00 pm
Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source
I made a slightly different point. This is genuinely a question rather than an argument. Why do we need a certificate specifically for small and medium-sized enterprises? Obviously, the Government wants to help small and medium-sized enterprises. I am not asking that question either. Is there a distinction in the existing legislation? Section 7 refers to relevant companies. Does the legislation distinguish between different sized companies such that we need a specific certificate for small and medium-sized companies? Why does the provision not just apply to all companies? I am not saying it should. I simply want to know why the existing legislation requires a certificate.
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