Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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I move amendment No. 171:

In page 66, between lines 2 and 3, to insert the following: “PART 6

REPORTS

Report on Knowledge Development Box and other research and development tax reliefs

55.The Minister shall, within three months of the passing of this Act, produce a report on the Knowledge Development Box and other research and development tax reliefs and provide a cost-benefit analysis of the impact of such reliefs in terms of domestic job creation, stimulation of the domestic economy and the promotion of sustainable indigenous industry as compared to the benefits that might be achieved from equivalent direct public expenditures in knowledge, research and development orientated on measures and objectives to benefit society as a whole.”.