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News

intellectual property expert

Knowledge Development Box – Ireland – 22/10/15

The draft Irish Finance Bill was published on 22 October 2015 and provides draft legislation for the introduction of the Knowledge Development Box (KDB) in Ireland.

What is it?

The KDB will give favourable tax treatment to qualifying profits generated from certain types of intellectual property (IP) including patents. Specifically the KDB will provide for a reduced corporation tax rate of 6.25% (half the standard rate of 12.5%) on profits arising in connection with qualifying IP resulting from qualifying research and development (R&D).

The KDB is intended to incentivise innovative R&D activities and to encourage commercialisation of these in Ireland. It will be of particular interest to businesses who carry out R&D in Ireland and who commercialise patents or software.

How do you qualify?

A company may qualify for the reduced tax rate under the KDB if it is liable for corporation tax in Ireland and holds a qualifying patent or other qualifying IP.

In order for a patent to be considered a qualifying patent, the patent must be:

(a) a patent granted following substantive examination for novelty and inventive step, or
(b) a patent where:

(i) the Irish Patents Office, or an equivalent Office elsewhere, has caused a search to be undertaken in relation to the invention and a search report (within the meaning of section 29 of the Irish Patents Act, 1992) prepared, and

(ii) either (I) the patent was granted prior to 1 January 2016, or (II) the patent was granted on or after 1 January 2016 and before 1 January 2017 and an Irish Patent Agent certifies that in his or her opinion such a patent meets the patentability criteria.

Other qualifying IP includes Supplementary Protection Certificates (SPCs), plant breeders’ rights and certain computer programs. However, short term patents and similar utility models, trademarks, brands and image rights are not considered qualifying IP.

When does the KDB regime begin?

The Finance Bill currently provides that the KDB regime will be available to companies for accounting periods beginning on or after 1 January 2016 and before 31 December 2020.

What should I be doing now?

• Obtain the advice of your accountant about whether this relief may be relevant for your company

• If you do not currently hold any qualifying IP which would allow you to benefit from the KDB regime when it comes into force, consider whether you have a potentially patentable product or process which may enable you to obtain a granted patent and which may allow you to avail of this tax incentive. Murgitroyd would be happy to discuss the filing of new patent applications with you.

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