Oireachtas Joint and Select Committees

Tuesday, 17 November 2020

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach

Finance Bill 2020: Committee Stage (Resumed)

Photo of Mairead FarrellMairead Farrell (Galway West, Sinn Fein) | Oireachtas source

This section provides for an extension of the knowledge development box for a further two years. I suppose the aim of the knowledge development box was to improve research and development by providing a tax break for research and intellectual property. What does the Minister believe the level of take-up of this tax relief scheme has been, particularly by smaller companies, and what is the rationale for extending the expiration date for two years?

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