Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

Yes. The two main criteria in this regard are that the enterprise must employ fewer than 250 persons, as the Deputy has just said, and that it must have an annual turnover not exceeding €50 million or an annual balance sheet in total not exceeding €43 million. In addition, we have laid down a number of trading activities which will be excluded from the KEEP incentive. This relates to transactions that would be speculative, dealing in commodities, some professional services, dealing in development of land and a few other areas.