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Select Committee on Jobs, Enterprise and Innovation: Knowledge Development Box (Certification of Inventions) Bill 2016: Committee Stage (9 Mar 2017)

Richard Boyd Barrett: Does the fact that I have flagged issues mean that I must formally say I may table amendments?

Select Committee on Jobs, Enterprise and Innovation: Knowledge Development Box (Certification of Inventions) Bill 2016: Committee Stage (9 Mar 2017)

Richard Boyd Barrett: I may do so also.

Select Committee on Jobs, Enterprise and Innovation: Knowledge Development Box (Certification of Inventions) Bill 2016: Committee Stage (9 Mar 2017)

Richard Boyd Barrett: I reserve the right to table an amendment to this section on Report Stage.

Select Committee on Jobs, Enterprise and Innovation: Knowledge Development Box (Certification of Inventions) Bill 2016: Committee Stage (9 Mar 2017)

Richard Boyd Barrett: I also reserve the right to table amendments.

Select Committee on Jobs, Enterprise and Innovation: Knowledge Development Box (Certification of Inventions) Bill 2016: Committee Stage (9 Mar 2017)

Richard Boyd Barrett: I move amendment No. 1:In page 14, between lines 23 and 24, to insert the following:"(3) The Minister may seek the introduction of appropriate categories or sectoral headings in respect of applications and request information from the Controller as to the proportion of applications under each heading.". This and most of the amendments that follow flow from our general concern about the...

Select Committee on Jobs, Enterprise and Innovation: Knowledge Development Box (Certification of Inventions) Bill 2016: Committee Stage (9 Mar 2017)

Richard Boyd Barrett: I will not labour the point I have made. I thank Deputy Rock for endorsing the spirit of the amendments. While I have no doubt about how conscientious the Minister of State, Deputy Halligan might be in these matters, future Ministers may not be so conscientious. It is helpful for the Minister to have information that breaks down who it is that benefits from a particular measure or from the...

Select Committee on Jobs, Enterprise and Innovation: Knowledge Development Box (Certification of Inventions) Bill 2016: Committee Stage (9 Mar 2017)

Richard Boyd Barrett: I should know this as I have been through it so many times. Can I put this amendment in again?

Select Committee on Jobs, Enterprise and Innovation: Knowledge Development Box (Certification of Inventions) Bill 2016: Committee Stage (9 Mar 2017)

Richard Boyd Barrett: I move amendment No 2:In page 15, between lines 2 and 3, to insert the following:“(h) figures in respect of the geographical or regional distribution of applications,”.

Select Committee on Jobs, Enterprise and Innovation: Knowledge Development Box (Certification of Inventions) Bill 2016: Committee Stage (9 Mar 2017)

Richard Boyd Barrett: I move amendment No 3:In page 15, between lines 2 and 3, to insert the following:“(h) such general information as to the operation of the scheme as may be appropriate or relevant,”.

Select Committee on Jobs, Enterprise and Innovation: Knowledge Development Box (Certification of Inventions) Bill 2016: Committee Stage (9 Mar 2017)

Richard Boyd Barrett: I move amendment No 4:In page 15, between lines 3 and 4, to insert the following:“Review and scrutiny19. (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) The...

Select Committee on Jobs, Enterprise and Innovation: Knowledge Development Box (Certification of Inventions) Bill 2016: Committee Stage (9 Mar 2017)

Richard Boyd Barrett: Obviously, we disagree on these things. I will not labour the point, but will make my final intervention on the group of amendments. In direct response to the last point, I note that the Bill is supposed to deal specifically with small and medium enterprises. It is not supposed to give rise to a debate about foreign direct investment. As such, that particular argument does not hold....

Select Committee on Jobs, Enterprise and Innovation: Knowledge Development Box (Certification of Inventions) Bill 2016: Committee Stage (9 Mar 2017)

Richard Boyd Barrett: I have a brief point to make. I will not elaborate on my argument, but I want to flag it in case I have to raise it on Report Stage because it is worth making. The issue of intellectual property is new territory to some extent. It has been at the centre of widespread and aggressive tax avoidance, not just in this country but internationally. This certificate relates specifically to...

Select Committee on Jobs, Enterprise and Innovation: Knowledge Development Box (Certification of Inventions) Bill 2016: Committee Stage (9 Mar 2017)

Richard Boyd Barrett: I move amendment No. 5:In page 15, between lines 3 and 4, to insert the following:“Review and scrutiny19. 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.”.

Select Committee on Jobs, Enterprise and Innovation: Knowledge Development Box (Certification of Inventions) Bill 2016: Committee Stage (9 Mar 2017)

Richard Boyd Barrett: I move amendment No. 6:In page 15, between lines 3 and 4, to insert the following:“Review and scrutiny19. The Minister shall ensure appropriate annual information exchange between the Department of Jobs, Enterprise and Innovation and the Office of the Revenue Commissioners in order to facilitate the publication of information on the cost of this initiative, including the cost to date...

Select Committee on Jobs, Enterprise and Innovation: Knowledge Development Box (Certification of Inventions) Bill 2016: Committee Stage (9 Mar 2017)

Richard Boyd Barrett: I move amendment No. 7:In page 15, between lines 3 and 4, to insert the following:“Committee scrutiny19. An annual 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 should be presented and discussed by the Joint Oireachtas Committee on...

Select Committee on Jobs, Enterprise and Innovation: Knowledge Development Box (Certification of Inventions) Bill 2016: Committee Stage (9 Mar 2017)

Richard Boyd Barrett: I reserve the right to table an amendment to this section on Report Stage, specifically regarding the adequacy of a maximum fine of €50,000 or prison sentences of no more than six months or not exceeding three years. At the very least, whether they are adequate is debatable. Sometimes white collar crime is not treated with the seriousness it should be. It is arguable whether the...

Select Committee on Jobs, Enterprise and Innovation: Knowledge Development Box (Certification of Inventions) Bill 2016: Committee Stage (9 Mar 2017)

Richard Boyd Barrett: I move amendment No. 8:In page 16, after line 36, to insert the following: "Intersection with wider enterprise and innovation strategy 25. (1) Companies applying for the KDB certificate should be asked to indicate at the time of application whether they are presently or have been previously in receipt of grants, subsidies, tax incentives or other enterprise or research and development...

Select Committee on Jobs, Enterprise and Innovation: Knowledge Development Box (Certification of Inventions) Bill 2016: Committee Stage (9 Mar 2017)

Richard Boyd Barrett: I move amendment No. 9:In page 16, after line 36, to insert the following: "Intersection with wider enterprise and innovation strategy 25.(1) Companies applying for the KDB certificate should be asked to indicate at the time of application whether they are presently or have been previously in receipt of grants, subsidies, tax incentives or other enterprise or research and development...

Select Committee on Jobs, Enterprise and Innovation: Knowledge Development Box (Certification of Inventions) Bill 2016: Committee Stage (9 Mar 2017)

Richard Boyd Barrett: I move amendment No. 10:In page 16, after line 36, to insert the following: "Intersection with wider enterprise and innovation strategy25.Information on the level or frequency of intersection between the KDB and other enterprise or research and development initiatives is to be made available to the Minister for Jobs, Enterprise and Innovation in order to inform overall jobs, enterprise and...

Commission of Investigation (Certain Matters Relative to Disability Service in the South East and Related Matters) (Revised): Motion (9 Mar 2017)

Richard Boyd Barrett: This has been a week of shock, shame and horror in view of the failure of this State to protect its most vulnerable citizens. I am in a state of almost complete disbelief when I try to understand what happened in the case of Grace and the 46 other children placed with this family and how over a sustained period allegations of abuse of Grace and others in the care of this family, and...

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