Mairéad Farrell (Galway West, Sinn Fein)
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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?