Pearse Doherty (Donegal, Sinn Fein)
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113. To ask the Minister for Finance the estimated cost in 2017 of the knowledge development box, by company size, SME or larger, that have applied to the scheme to date in 2017; and if he will make a statement on the matter. [37123/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the Knowledge Development Box (“KDB”) was introduced with effect from 1 January 2016. The earliest Corporation Tax returns claiming the KDB would therefore be 2016 returns, the bulk of which are not due to be filed until later this year. When these returns have been filed and subsequently processed and analysed, Revenue will be in a position to provide this data. The estimated cost of the KDB at the time of Budget 2016 was €31 million on a first year basis and €50 million in a full year.