I propose to take Questions Nos. 163 and 164 together.
The most recent data on the annual cost and the number of claimants of the Knowledge Development Box (KDB) for the years 2016 and 2017 are published on page 18 of Revenue’s paper on 2018 Corporation Tax payments and 2017 Corporation Tax returns. This information is available at www.revenue.ie/en/corporate/documents/research/ct-analysis-2019.pdf.
In this regard, the Deputy may be aware that a claimant company has a period of up to 24 months to make a claim for KDB relief. Therefore, more claims in respect of the year ended 31 December 2017 may be made by September 2019.
I am further advised that, due to the small number of KDB claims and Revenue’s obligation to protect the confidentiality of taxpayer data, it is not possible to provide information in respect of the size of the firms availing of the relief.
Information in respect of the tax cost and number of claimants of the Research and Development (R&D) tax credit by size of firm in respect of the years 2012 to 2017, the most recent year for which comprehensive data are available, is published on the Revenue website at:
Information in respect of 2018 will be published in 2020 when the returns have been filed and analysed.