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Seanad: Knowledge Development Box (Certification of Inventions) Bill 2016: Report Stage (Resumed) and Final Stage (2 Feb 2017)

Alice-Mary Higgins: I acknowledge the Bill is passed. I would urge the Government, perhaps, as it moves through the Dáil, to reconsider some of the amendments and suggestions and arguments which have been put forward. I am happy to continue to work, and I am sure that others will, with the Department in respect of these amendments, in particular, the amendments in respect of ensuring that we have a proper...

Seanad: Health (Miscellaneous Provisions) Bill 2016: Second Stage (1 Feb 2017)

Alice-Mary Higgins: I will be very brief. I welcome the Minister of State to the House. I commend the legislation, which we are very supportive of. It addresses a number of important key issues. I particularly welcome the measures taken in respect of those who have been identified under the thalidomide scheme, the Lourdes hospital payments scheme, the symphysiotomy scheme and of women who were residents of...

Seanad: Knowledge Development Box (Certification of Inventions) Bill 2016: Report Stage (1 Feb 2017)

Alice-Mary Higgins: Perhaps the Minister of State will be able to give further clarification regarding amendment No. 4 because I think it is important. I recognise that amendment No. 2 was introduced in recognition of the valid points that were made by Senator Mac Lochlainn on Committee Stage regarding the importance of keeping records. I appreciate that there was some recognition of that. I recognise that...

Seanad: Knowledge Development Box (Certification of Inventions) Bill 2016: Report Stage (1 Feb 2017)

Alice-Mary Higgins: As amendments pass, line numbers and so forth change in the legislation as otherwise, every later amendment should accordingly fall. Amendments Nos. 7 to 10, inclusive, are not amending text but are inserting it. We often have a case where a new section is inserted in a Bill on Report Stage and subsequent amendments are accepted.

Seanad: Knowledge Development Box (Certification of Inventions) Bill 2016: Report Stage (1 Feb 2017)

Alice-Mary Higgins: I am not clear as to why that is the case. I do not believe that is correct.

Seanad: Knowledge Development Box (Certification of Inventions) Bill 2016: Report Stage (1 Feb 2017)

Alice-Mary Higgins: It is important. I would be quite happy to support the Government’s amendment but I would like the opportunity to vote on the insertions in the other amendments. I do not believe they need to be contradictory but can be complementary.

Seanad: Knowledge Development Box (Certification of Inventions) Bill 2016: Report Stage (1 Feb 2017)

Alice-Mary Higgins: These are insertions.

Seanad: Knowledge Development Box (Certification of Inventions) Bill 2016: Report Stage (1 Feb 2017)

Alice-Mary Higgins: Will my amendment not then go in between the new lines 27 and 28?

Seanad: Knowledge Development Box (Certification of Inventions) Bill 2016: Report Stage (1 Feb 2017)

Alice-Mary Higgins: I obviously have great respect for our new and wonderfully esteemed Clerk so I will bow on it, but I believe this is inconsistent with some other practices.

Seanad: Knowledge Development Box (Certification of Inventions) Bill 2016: Report Stage (1 Feb 2017)

Alice-Mary Higgins: It refers to line numbers.

Seanad: Knowledge Development Box (Certification of Inventions) Bill 2016: Report Stage (1 Feb 2017)

Alice-Mary Higgins: I am unconvinced, but obviously I will bow to the expertise of the House for now. I am keen to have clarification on the point afterwards. I am surprised at that.

Seanad: Knowledge Development Box (Certification of Inventions) Bill 2016: Report Stage (1 Feb 2017)

Alice-Mary Higgins: That is fine.

Seanad: Knowledge Development Box (Certification of Inventions) Bill 2016: Report Stage (1 Feb 2017)

Alice-Mary Higgins: I move amendment No. 11: In page 15, between lines 8 and 9, to insert the following:“Review and scrutiny 19. (1) The Minister shall, as part of the annual Budget process, produce a report on the operation of the KDB including a consideration of the intersection of the KDB with other tax expenditure measures and its impact on the delivery of an effective tax rate for corporations. (2)...

Seanad: Knowledge Development Box (Certification of Inventions) Bill 2016: Report Stage (1 Feb 2017)

Alice-Mary Higgins: I refer to jobs that would be created so that we can have evidence-based policies, which I believe is a priority. I am literally looking for evidence. I ask the Minister of State to address how the evidence might be tracked.

Seanad: Knowledge Development Box (Certification of Inventions) Bill 2016: Report Stage (1 Feb 2017)

Alice-Mary Higgins: To clarify, these amendments were not suggested as criteria for consideration under the KDB scheme; rather, it is simply a question of knowing whether KDB certification has been previously received, etc. It is not for the controller but for the Minister to have that information so that they can-----

Seanad: Knowledge Development Box (Certification of Inventions) Bill 2016: Report Stage (1 Feb 2017)

Alice-Mary Higgins: I will respond very briefly. I heard the Minister of State say something which is of concern. Am I right in saying the Minister said that a cost-benefit analysis of the knowledge development box scheme would be considered within five years? I wish to clarify if that is correct.

Seanad: Knowledge Development Box (Certification of Inventions) Bill 2016: Report Stage (1 Feb 2017)

Alice-Mary Higgins: I believe five years is far too extensive a period and is also somewhat contradictory to the Government's own commitments regarding equality budgeting, for example, because-----

Seanad: Knowledge Development Box (Certification of Inventions) Bill 2016: Report Stage (1 Feb 2017)

Alice-Mary Higgins: Perhaps the Minister could follow it up and indicate the current policy of the Government in terms of when it envisages carrying out that evaluation. If it is in five years, that would be of concern. I again point out there is a real concern about the commitment we have to equality budgeting and ensuring we know the cost-benefit balance to which we have committed. Even the Government has...

Seanad: Knowledge Development Box (Certification of Inventions) Bill 2016: Report Stage (1 Feb 2017)

Alice-Mary Higgins: I want to clarify I have not suggested this would be part of the Comptroller and Auditor General's evaluation.

Seanad: Knowledge Development Box (Certification of Inventions) Bill 2016: Report Stage (1 Feb 2017)

Alice-Mary Higgins: I move amendment No. 12:In page 15, between lines 8 and 9, to insert the following: “Review and scrutiny 19.The Minister shall, as part of the annual Budget process, produce a report on the operation of the KDB including a consideration of the intersection of the KDB with other tax expenditure measures and its impact on the delivery of an effective tax rate for corporations."

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