Niall Collins (Limerick County, Fianna Fail)
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73. To ask the Minister for Finance the number of firms by size (details supplied) that have applied for the knowledge development box scheme for SMEs since being established in tabular form. [45586/17]

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. Information from Corporation Tax returns for 2016, the bulk of which are presently being filed, will be processed, parsed and analysed in the coming months. Further information on the KDB will then be available in late 2017 or early 2018.