Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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256. To ask the Minister for Finance the amount of tax that was forgone due to the knowledge box in the latest available figures. [25524/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the most recent data on the annual cost and the number of claimants of the Knowledge Development Box (KDB) for the years 2016, 2017 and 2018 are published on page 16 of Revenue’s paper on 2019 Corporation Tax payments and 2018 Corporation Tax returns at link: .

A claimant company has a period of up to 24 months to make a claim for KDB relief. Therefore, claims in respect of year ended 31 December 2018 may be filed up to 31 December 2020, and claims in respect of year ended 31 December 2019 may be filed up to 31 December 2021.