Mary Mitchell O'Connor (Dún Laoghaire, Fine Gael) | Oireachtas source

I thank Senator Mac Lochlainn for his amendment but I do not propose to accept it.

Under the KDB process before the Patents Office the place of production is not relevant. The process before the office requires that the controller examines applications against the criteria of novelty, non-obviousness and usefulness. Indeed, under the wider KDB scheme introduced in the Finance Act 2015 what is key is the place where the substantial research and development activity leading to the invention takes place. The Finance Act makes no reference to the place of production. Rather it is the substantive activity of research and development by innovative companies that the scheme seeks to entice to Ireland. It will be for Revenue, as part of its consideration of applications under the KDB, to be satisfied that the research and development that led to the invention was carried out in accordance with the Finance Act.