Ms Julie Sinnamon:

Enterprise Ireland has been involved in discussions to ensure the knowledge development box is beneficial to small and medium-sized enterprises, SMEs. We will continue until the Finance Bill is issued to ensure it is relevant. We believe this could be of benefit to a large number of Irish companies which have intellectual property, IP, issues. We want to ensure it has as strong a role as possible for SMEs when the Finance Bill is concluded. We have been engaged in conversations on this with our parent Department and the Department of Finance.