Michael McGrath (Cork South Central, Fianna Fail)
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251. To ask the Minister for Finance to set out the number of claims made under the knowledge development box in 2016; the total cost of the tax expenditure associated with the knowledge development box in 2016; the projected cost in 2017; and if he will make a statement on the matter. [10377/17]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that relief in respect of the Knowledge Development Box will be claimed for the first time on the 2016 Corporation Tax returns. As the bulk of these returns will be filed later this year, the information requested by the Deputy cannot be provided until early 2018 when these returns have been filed and analysed.