Mr. Niall Cody:

The first opportunity that returns from the knowledge development box could be claimed was the end of September this year. There were a very small number of claims involving very small amounts of money. When we are asked parliamentary questions, we do not give details if the number of entities is fewer than ten, as per section 851A of the Taxes Consolidation Act 1997. I imagine that there will be a parliamentary question soon, and we will say that because of the numbers involved we cannot answer it. It is fewer than ten.