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

The process before the Patents Office is just one aspect of the applicant's claim to the Revenue Commissioners for a 6.25% corporate tax rate. Under the KDB, it is the location of the research and development that matters. The research and development leads to the relevant invention and this is the activity that the scheme intends to entice to Ireland. The place of production really is not relevant and it falls outside the remit of the KDB scheme as provided for in the Finance Act. This is not the place for the Senator's amendment because we are dealing with the certificate. The controller will keep statistics, as has been done for years and years, on the different patents in the scheme but it will not keep details of where the production is. We are talking about where the innovation is.