asked the Minister for Finance the number of (a) companies and (b) individuals claiming tax relief from income derived from patents relating to inventions devised in Ireland.
Written Answers. - Tax Relief on Patents.
38.
I am informed by the Revenue Commissioners that as at June 1987, the latest date for which figures are available, 32 persons (companies and individuals) had been accorded exemption from tax under section 34 of the Finance Act, 1973, in respect of prospective and existing income from qualifying patents.